axpayers, those in the lower income brackets, would not gain from the elimination of the AMT. According to Browne (1998), "neither the public nor the media will listen to an improbable idea for long" and lobbying is likely to fail when the legislative proposal "cover(s) only a small segment of society" or "irritate(s) the general public" (pp. 206-208). Therefore, the aim of this effort will be amend the IRC to index the AMT exemption for inflation and to ensure that the passage of the Bush tax plan does not result in any increased tax burden because of the AMT on persons with adjusted gross incomes of less than $100,000.
1. Defining the Issue. According to de Kieffer (1997), "one of the reasons most lobbying campaigns fail is that the lobbyists do not have a firm grasp of either the primary or ancillary issues involved in the campaign" (p. 12). An indispensable first step,
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