"The complexity of the law didn't require the IRS to target people for their political beliefs," said Rep. David Camp, the Michigan Republican who chairs the tax-writing House Ways and Means Committee. But, he added, "I think giving the IRS less discretion is going to be important, and that's what a simplified code would do."

Most taxpayers now pay someone to do their taxes or buy commercial software to help them file. In a report earlier this year, national taxpayer advocate Nina E. Olson ranked complexity as the most serious problem facing both taxpayers and the IRS. People simply trying to comply with the rules often make inadvertent errors and overpay or underpay, she said. Others, she added, "often find loopholes that enable them to reduce or eliminate their tax liabilities."

Camp and his Democratic counterpart in the Senate, Finance Committee Chairman Max Baucus of Montana, have been working for months on what would be the first major tax overhaul since 1986. At nearly 4 million words, Camp likes to say the current code is "10 times the size of the Bible with none of the good news."

Lawmakers in both parties say the current storm buffeting the IRS underscores how overly complex tax provisions have given the agency too much discretion in interpreting and enforcing the law.

"This is the perfect example of why we need tax reform," said Rep. Tim Griffin, R-Ark., a member of the Ways and Means Committee. "If you want to diminish and limit the power of the IRS, you have got to reduce the complexity of the tax code and take them out of it."

There are formidable obstacles to completing a major tax overhaul this year or next. Both parties say they want to cut overall tax rates by getting rid of tax breaks but they disagree on whether more revenues should be part of the equation. And for all the work Camp and Baucus have done, they have yet to answer hard questions about which tax breaks to scrap.

Americans like their credits, deductions and exemptions the provisions that make the tax law so complicated in the first place. In exchange for lower tax rates, would workers be willing to pay taxes on employer-provided health benefits or on contributions to their retirement plans? How would homeowners feel about losing the mortgage interest deduction?

Those are among the three biggest tax breaks in the tax code, according to congressional estimates, together saving taxpayers nearly $300 billion this year.

The IRS scandal erupted a little over two weeks ago when the agency revealed that agents assigned to a special team in Cincinnati had targeted tea party and other conservative groups for additional, often burdensome scrutiny when they applied for tax-exempt status. The targeting lasted more than 18 months during the 2010 and 2012 election campaigns, hindering the groups' ability to raise money, according to a report by the agency's inspector general.

Since then, two top IRS have officials lost their jobs, and a third has been placed on paid administrative leave. Investigations by Congress and the Justice Department are under way.

The IRS was screening the groups' applications because agents were trying to determine their level of political activity. IRS regulations say tax-exempt social welfare organizations may engage in some political activity but the activity may not be their primary mission. It is a vague standard that agents struggled to apply, according to the inspector general's report. Lawmakers in both parties have complained for years that overtly political groups on the left and right have taken advantage of the rules to claim tax-exempt status and hide the identities of their donors.

"There are countless political organizations at both ends of the spectrum masquerading as social welfare groups in order to skirt the tax code," Baucus said. "Once the smoke of the current controversy clears, we need to examine the root of this issue and reform the nation's vague tax laws pertaining to these groups."

Some Republicans hope to use an upcoming debate over increasing the federal government's borrowing authority to trigger action on tax change. The government is expected to reach the borrowing limit by early fall, raising the possibility of another debt standoff like the one in 2011 that brought it to the brink of default.

Details are fluid, but congressional aides have been working on mechanisms to streamline the process of passing a tax package, in exchange for raising the debt ceiling, perhaps guaranteeing floor votes on bills approved by the tax-writing committees in the House and Senate.

President Barack Obama, however, has said he won't negotiate over raising the debt ceiling.

Obama has called for an overhaul of corporate taxes, and he laid some groundwork to accomplish that in his latest budget proposal. He also has said he wants to do comprehensive tax reform as part of a broad budget deal that cuts spending and reformulates entitlement programs. Such a grand bargain has proven elusive.

Camp and Baucus say they are open to a process that links tax reform to the debt ceiling. But Baucus warns: "I don't want to be part of something that's political or partisan. But I do want to be part of something that's practical and pragmatic that looks like it's going to advance the ball."

Baucus, who has been in the Senate since 1978, announced in April he won't run for re-election in 2014. He said he will focus much of his remaining time in the Senate on trying to steer a tax package through Congress.

Camp says he is committed to passing a tax bill out of his committee by the end of the year. There is no guarantee the full House would take up the bill, but Speaker John Boehner, R-Ohio, has signaled his support for the effort by reserving the prestigious bill number HR 1 for a tax overhaul measure.

Lawmakers in both parties are convinced that simpler, easier-to-understand tax laws would spur economic activity. But there are significant partisan differences.

The Republican recipe calls for reducing or eliminating tax breaks that benefit targeted taxpayers, and using all the additional revenue to reduce overall rates for everyone. The tax system would raise about the same amount of money, but businesses could focus on being more efficient instead of trying to take advantage of targeted tax breaks, supporters say.

Obama and Democratic leaders in Congress also want to reduce or eliminate various tax breaks. Overall income tax rates would be lower, but the wealthy would pay more each year because they would lose certain exemptions, deductions and credits.

___

Follow Stephen Ohlemacher on Twitter: http://twitter.com/stephenatap

MONACO (Reuters) - Lewis Hamilton made his point and Roscoe, his pampered pet bulldog, promptly proved him right at the Monaco Grand Prix on Wednesday.

Positioning, the 2008 Formula One world champion told British reporters gathered round him in the Mercedes harbourside motorhome, is everything in Monaco.

The Briton was referring to the special skills required to win the most glamorous and glittering race on the calendar but Roscoe demonstrated that positioning was important in other ways as well.

Nestled with his head on Hamilton's lap, the puppy stretched out comfortably on the bench alongside and started to snore - loudly.

"He was out late last night," said Hamilton, smiling as he completely lost the thread of the conversation amid general laughter.

"He does it all the time. When I go to bed, he sits next to the bed or on it, and that's how he snores."

Hamilton - who has a colorful new helmet for Monaco with a cartoon of himself, Roscoe and American pop singer girlfriend Nicole Scherzinger together in a car - could also be sitting pretty this weekend if Mercedes can repeat their qualifying form of the past three races.

The team are chasing their fourth pole position in a row, with Hamilton's German team mate Nico Rosberg looking for a hat-trick.

In Spain earlier this month, the pair swept the front row but struggled with the tires in the race. Hamilton went from second to 12th and was lapped but Monaco is kinder on the tires and far harder for drivers to overtake.

"Positioning is everything here and if we can get on the front row then that will put us in good stead for the race," said Hamilton.

"In 2007 I was in second and I couldn't get past Fernando (Alonso). Last year no-one could get past (Mark) Webber, it was just a train, so you can create a train here.

"The best chance is when you get on pole position. (Spain) was my best chance to get a win and we didn't do it. This is another chance, another opportunity to do that."

HUGE REACTION

Mercedes were mystified after Barcelona about why their tires lost performance so quickly, with the team looking at everything from procedures to how the drivers handled the tires. Hamilton was optimistic that progress had been made.

"There has been a huge reaction from the guys to the result. Everyone is working as hard as they can to improve and understand the tires," he said.

"We still need to experiment, to try different pressures, different temperatures and all those kind of things. We just find the right path ourselves and hopefully we will find that sooner rather than later."

Hamilton has had two third places in five races, already much better than many had predicted when he left McLaren at the end of last season for a team struggling to be competitive.

However, such had been Mercedes' improvement that it came as a real shock to struggle so much in the first race back in Europe after the long haul rounds in Asia and the Middle East.

"We were on a bit of a high," he said. "To see us then go back that far was definitely a huge surprise and put us on the back foot a little...but I feel positive about this weekend, I'm re-energized, refocused and ready for another challenge.

"Spain could easily be repeated if we get it wrong, although I don't think it's going to happen because we have learned, and we are learning and improving. We went a direction in the last race with the car and tires that didn't help.

"The problems we had in the previous races weren't too big, so we have taken a step back and gone in a different direction."

(Editing by Mark Meadows)

1. MASSACRE SUSPECT TO PLEAD GUILTY

The Army staff sergeant charged with slaughtering 16 Afghan villagers will admit guilt in a deal to avoid the death penalty, his lawyer reveals to the AP.

2. WHO'S POISED TO HEAD THE FBI

Obama plans to nominate James Comey, a former deputy attorney general under President George W. Bush, sources tell the AP.

3. SYRIA TAKES A HARD LINE

The war-torn nation's foreign minister says Assad won't step down and might seek another term in next year's elections.

4. RICIN LETTERS TARGET NEW YORK MAYOR

The anonymous letters containing traces of the deadly poison were addressed to Bloomberg and to his gun-control group in Washington.

5. TALIBAN DEALT A POSSIBLE BLOW

A suspected U.S. drone strike kills the No. 2 commander of the Pakistani Taliban, Pakistani officials say. But the militant group denies he is dead.

6. TRAIN ACCIDENTS BELIE SAFETY STATS

Despite recent high-profile crashes, derailments and crossing accidents have shown a steady decline nationwide.

7. HOW TO LESSEN DEADLY INFECTIONS IN HOSPITALS

Facilities should stop screening everyone and instead decontaminate all patients admitted to an ICU, a study shows.

8. A RECORD HAUL FOR THE BANKING INDUSTRY

U.S. banks earned $40.3 billion from January through March, the highest total ever for a single quarter.

9. WHERE FORECASTS ARE LESS SPOTTY, COME RAIN OR COME SHINE

Weather predictions are more accurate in Europe because computers there are more powerful than the ones used in the U.S. by the National Weather Service.

10. OLDEST KNOWN TORAH SCROLL FOUND

The sheepskin document, dating from 1155-1225, is discovered in an Italian university library where it had been mistakenly catalogued a century ago.

OTTAWA (Reuters) - Henry Morgentaler, a Holocaust survivor who became one of Canada's leading abortion campaigners and spent time in jail for terminating pregnancies, died on Wednesday at the age of 90, activists said.

Morgentaler set up Canada's first independent abortion clinic in Montreal in 1969 at a time when the procedure could only be performed in hospitals and was limited to cases when doctors deemed that continuation of a pregnancy could harm a woman.

His campaign for women's rights eventually made its way to the Canadian Supreme Court, which backed him in a January 1988 judgment that said existing abortion laws were unconstitutional.

The then Progressive Conservative government tried in 1990 to recriminalize abortion in cases where women's health was not at risk. That effort ended in failure, leaving Canada with effectively no restrictions on abortion.

"Canadian women owe Dr. Morgentaler a tremendous debt of gratitude for standing up for their lives and health at great personal sacrifice and risk. He survived numerous threats on his life, a clinic bombing, and aggressive protests," said National Abortion Federation president Vicki Saporta.

Morgentaler died at a time when some legislators in Canada's right-leaning ruling Conservative Party are openly expressing their opposition to abortion.

Prime Minister Stephen Harper, wary of stirring up passions on a contentious social issue, says as long as he is in power the government will not move to restrict abortions.

"Unfortunately, even today, access to abortion remains unequal and we must remain vigilant against repeated attempts to roll back this right," said Niki Ashton, a legislator for the center-left official opposition New Democrats.

Morgentaler was born in the Polish city of Lodz in 1923 and survived several months in the Dachau concentration camp before emigrating to Canada in 1950 and becoming a family doctor.

He was tried three times in the province of Quebec in the early 1970s for breaking abortion laws and was acquitted each time. An appeal court overthrew one of the acquittals and he spent 10 months in jail in 1975 and early 1976.

Undaunted, he continued his campaign and opened up clinics in other provinces, where he faced more prosecutions. After Ontario's appeal court overturned an acquittal he took his case to the Supreme Court and won a decisive victory in 1988.

Morgentaler received countless death threats and in 1992 a fire-bomb destroyed one of his clinics in Toronto. Another clinic had been slightly damaged in a similar attack in 1983.

"If I have to die tomorrow by an assassin's bullet, well at least I've achieved something in my life," he told an interviewer in 2008.

The same year he was awarded the Order of Canada, the second highest civilian honor, for helping improve women's health.

More than 92,000 abortions were performed in Canada in 2011, the last year for which data is available.

(Editing by Jeffrey Hodgson and Chris Reese)

NEW YORK (Reuters Health) - Close to two-thirds of women favor making contraceptive pills available over the counter, according to a new nationally-representative survey.

In addition, about 30 percent of women using either no birth control or a less effective method - such as condoms - said they would likely take the Pill if it was sold without a prescription, researchers found.

"Of course it's a hypothetical question, and it remains to be seen how this would play out in reality," said Dr. Daniel Grossman, from the University of California, San Francisco and the nonprofit Ibis Reproductive Health, who led the new study.

But the finding "gives us some indication that making the Pill over the counter could help improve use of more effective contraception and help women use the method they'd like to use," Grossman told Reuters Health.

It could also potentially reduce unplanned pregnancies, he noted.

"There's mounting evidence that this is safe, this is effective and women really want it."

The results come amid news on Wednesday that the U.S. Food and Drug Administration is appealing a court order directing the agency to make the "morning after" emergency contraceptive Plan B available over the counter to women of any age.

Late last year, the American College of Obstetricians and Gynecologists published a statement recommending that birth control pills be available over the counter (see Reuters Health story of November 20, 2012 here: http://reut.rs/UH0Zz9).

For the new study, researchers surveyed just over 2,000 women aged 18 to 44 about their attitudes toward over-the-counter access to the Pill. None of those women was pregnant or trying to become pregnant, and all had been sexually active with men in the past year.

About 31 percent of participants each said they were "strongly" or "somewhat" in favor of women being able to buy birth control pills without a prescription, according to findings published in the journal Contraception.

"It shows that, just as I think physicians' attitudes seem to be changing over time, women's attitudes are also changing over time," said Dr. Kavita Nanda, a contraception and family planning researcher at FHI 360 in Durham, North Carolina.

Women in the study said over-the-counter access would make getting the Pill more convenient, save time and money and prevent unintended pregnancies. However, they also noted some downsides, such as women possibly choosing a pill that's wrong for them.

Nanda, who wasn't involved in the new research, said resistance to making birth control pills more accessible has stemmed from concerns that women need a doctor to determine whether the drugs are safe given their particular situation, and that the women won't go to regular check-ups if they can get pills without a doctor's help.

But those theories haven't played out in other studies, she told Reuters Health.

Research suggests, for example, that women are able to look at a checklist of contraindications and determine if the Pill is safe for them, she said. Having uncontrolled high blood pressure or a history of breast cancer or blood clots may all make birth control pills less safe, she noted.

Grossman agreed with Nanda that any safety issues have largely been addressed.

"There was one piece that was missing from the research that had been done to date, and that was really documenting the demand for this among women," he said. "Women really are interested in this."

Close to half of pregnancies in the U.S. are unintended, according to the Centers for Disease Control and Prevention.

"I see this issue, of moving the regular birth control pill over the counter, as the next big advance in improving access to effective contraception," Grossman said.

SOURCE: http://bit.ly/YejQYh Contraception, online April 23, 2013.

Osaka Mayor Toru Hashimoto, co-leader of an emerging nationalist party, said his remarks two weeks ago rose from a "sense of crisis" about cases of sexual assaults by U.S. military personnel on Japanese civilians in Okinawa, where a large number of U.S. troops are based under a bilateral security treaty.

Hashimoto also said he had not tried to condone a system of so-called comfort women, but meant to say military authorities at the time, not only in Japan but in many other countries, considered it necessary.

He denied any intention to avoid Japan's responsibility over its wartime actions, adding he wanted to shed light on sex offenses in the battlefield and encourage open debate on the problem today.

"I understand that my remark could be construed as an insult to the U.S. forces and to the American people" and was inappropriate, he told a news conference at the Foreign Correspondents' Club of Japan in Tokyo. "I retract this remark and express an apology."

Hashimoto, a lawyer and former TV personality, created an uproar with comments to journalists two weeks ago about Japan's modern and wartime sexual services, which he said were misquoted. The comments added to recent anger in neighboring countries that suffered from Japan's wartime aggression and have complained about a lack of atonement for the atrocities.

Hashimoto said then that the practice of using women from across Asia to work in front-line brothels before and during World War II was necessary to maintain discipline and provide relaxation for soldiers. He added that on a recent visit to the southern island of Okinawa, he suggested to the U.S. commander there that his troops "make better use" of the legal sex industry "to control the sexual energy of those tough guys."

On Monday, Hashimoto called the use of comfort women an "inexcusable act that violated the dignity and human rights of the women, in which large numbers of Korean and Japanese were included." He did not mention women from other countries, such as China, the Philippines and Indonesia, where many teenagers were forced into sex slavery.

He said Japan must express deep remorse and apologize to the women. He repeatedly denied any intention to whitewash Japan's wartime responsibility.

But he didn't apologize for those comments about Japan's wartime brothels, and insisted that the country's wartime government did not systematically force girls and women into prostitution.

Historians say up to 200,000 women, mainly from the Korean Peninsula and China, were forced to provide sex for Japanese soldiers in military brothels. While some other World War II armies had military brothels, Japan is the only country accused of such widespread, organized sexual slavery.

"If only Japan is blamed because of the widely held view that the state authority of Japan was intentionally involved in the abduction and trafficking of women, I will have to inform you that this view is incorrect," he said.

Hashimoto urged the government to clarify or revise Japan's landmark apology in a 1993 statement by then-Chief Cabinet Secretary Yohei Kono to clearly state that Japan did not systematically force women into prostitution for its wartime military.

The Kono apology acknowledged the military's involvement, both direct and indirect, in the forced recruitment of the women.

Hashimoto said the apology does not say whether the operation was run under "state will" and that such murkiness has contributed to longstanding disputes between Japan and South Korea over the issue. He raised doubts of accounts by some of the women who have come forward as victims of Japan's sexual slavery as reliable evidence of coercion.

Before taking office in December, Abe advocated revising the Kono apology, but now says he stands by it.

Hashimoto said he was quoted out of context in saying he believed that the use the system was necessary. He said he was trying to say that armed forces around the world "seem to have needed women" in past wars and had violated women's human rights during wartime.

Singling out Japan was wrong, as this issue also existed in the armed forces of the United States, Britain, France, Germany and the former Soviet Union during World War II, he alleged, without elaborating.

"Based on the premise that Japan must remorsefully face its past offenses and must never justify the offenses, I intended to argue that other nations in the world must not attempt to conclude the matter by blaming only Japan and by associating Japan alone with the simple phrase of 'sex slaves' or 'sex slavery,'" Hashimoto said in a statement to journalists.

Hashimoto's suggestion to the U.S. troops brought sharp criticism from Washington. The State Department called Hashimoto's comments "outrageous and offensive."

Okinawa was invaded by U.S. forces in World War II and has had an American military presence since. The 1995 rape of a schoolgirl by two Marines and a sailor spread rage across the island, and more rapes and other crimes linked to U.S. servicemen over the years, along with military land use and aircraft noise, have caused longstanding anti-U.S. military sentiment there.

Hashimoto, 43, has become well known in recent years for his outspokenness. Last year, he formed the Japan Restoration Party with former Tokyo Gov. Shintaro Ishihara, a strident nationalist. It is now an opposition party in parliament.

NEW YORK (Reuters) - American actress Amanda Bynes appeared in court on Friday and denied charges of possessing marijuana and tossing a bong out of the window of her 36th-floor Manhattan apartment.

The former Nickelodeon child star, who appeared in court dressed in gray sweatpants, a long-sleeved black shirt and a disheveled platinum blonde wig, was released on her own recognizance after spending a night in jail after her arrest on Thursday.

She was charged with unlawful possession of marijuana, reckless endangerment and attempted tampering with physical evidence, according to court documents. All the alleged offenses are classified as misdemeanors rather than felonies.

Her attorney at the hearing denied the charges and accused police of entering the actress' apartment illegally.

"Clearly a search was made for the bong and nothing was recovered," attorney Andrew Friedman told the court. "My client completely denies ever having thrown anything out the window. She was followed illegally into her apartment for no reason."

The actress, 27, who has had several brushes with the law in the past year and is on probation for driving on a suspended license in California, was ordered to return to court on July 9.

Bynes said, "Thank you, sir," to the judge before leaving court and entering a taxi cab, flanked by paparazzi.

New York police were called to Bynes' 47th Street midtown high-rise building after an employee there reported that someone was smoking marijuana in the building's lobby.

Police said they were then directed to Bynes' apartment, where the actress invited them in.

Officers said they detected a strong smell of marijuana in the apartment and observed the bong - a tube-shaped water pipe commonly used for smoking marijuana - in the apartment.

Bynes then grabbed the bong and threw it out the window and the actress was taken into custody, police said.

Bynes, who had her own TV comedy sketch show on Nickelodeon at the age of 13, has gained a strong Internet following for her recent bizarre behavior and statements on her Twitter social media account.

The actress has not appeared in a film since 2010's "Easy A" and has appeared in court over a slew of driving violations in the past year, including drunk driving, and hit and run.

(Additional reporting by Eric Kelsey in Los Angeles; Editing by David Brunnstrom)

The small, chocolate brown female with curved horns eluded five Jersey City police officers for more than 90 minutes by jumping back and forth over a central divider along the Pulaski Skyway, alternately disrupting traffic along both east and west-bound lanes, according to city spokesman Stan Eason.

Traffic was snarled from 7:10 a.m. until almost 9 a.m. along the elevated roadway, which traverses the Passaic and Hackensack Rivers between Newark and Jersey City and carries thousands of vehicles daily to the Holland Tunnel and into New York.

Four vehicles, whose drivers were attempting to avoid the zigzagging goat, were involved in a minor accident, police said. There were no injuries.

"A call came in: 'There was a motor vehicle accident, and there's a goat running around on the skyway," Eason said, adding that Jersey City police were not alarmed. "We had full-sized bucked deer running around in the metropolis downtown of Exchange Place about two years ago, before it jumped in the Hudson River and swam to Governor's Island, so nothing surprises us," he added.

The frisky goat eventually tired, Eason said, and officers were able to form a semi-circle around her and secure her in a noose.

Officials are still trying to determine where the goat came from. One of the goat's ears is tagged with a U.S. Department of Agriculture tag, indicating the animal likely escaped a truck headed to a slaughterhouse, Eason said. If no company claims the animal, it will be moved to a rural animal welfare facility that can accommodate livestock.

"If it can survive running around the Pulaski Skyway for two hours, and then winds up in a slaughterhouse, it's kind of sad," Eason said. "But if someone claims her, she is private property, so there's not much we can do."

This sister-in-law expressed concern that our 10-year-old would remember Charlie and say something inappropriate. She's demanding that we lie to him and tell him Claire is another daughter we have never met.

My husband and I do not lie to our children. We feel it is best to explain to all three of our sons that Charlie has decided to make a lifestyle change and let them ask questions if they choose. What is your opinion? -- TRUTH-TELLING PARENTS

DEAR PARENTS: I don't believe in lying to children either, but before you tell your sons that Charlie decided to make a "lifestyle change," I urge you to do some research about gender identity. It is not as simple on any level as changing an aspect of one's lifestyle. It is about who Claire truly feels she is inside.

If your oldest boy remembers Charlie, he should know that some people feel from an early age that they were born into the wrong body -- the wrong gender. Fortunately, there is help for it in the form of medication and surgery. He should be told that the problem has been solved and Charlie is now Claire. When the younger children are older, they can be told the same thing in an age-appropriate manner if the subject comes up.

DEAR ABBY: My children's father died of cancer about a year ago. As a result, they receive Social Security benefits as his surviving dependents. He had no life insurance, so this is all they have.

The problem is nearly everyone who finds out they receive this money becomes angry and jealous. Abby, these benefits came from his earnings and are meant to assist me in supporting the children he is no longer here to help with. We try not to mention the money, but sometimes it comes up in conversation.

How can people be jealous about money received from such a tragedy? Would they really want to lose a family member in exchange for cash? Please ask people to be more considerate in a situation where a child has paid a far greater price than any check in the mail could cover. -- SURVIVING MOM IN ILLINOIS

DEAR MOM: I'm sorry for your loss. People, particularly in a difficult economy, can become jealous if they think someone is getting "something for nothing." (And depending upon how dysfunctional a family is, they might indeed be willing to "lose" a family member in exchange for cash.)

I'm passing your sentiments along, but my advice to you is to stop discussing finances unless there is a specific reason why the person you're talking to must have that information.

DEAR ABBY: My mother-in-law picks her nose in front of others by covering her finger with a tissue and then digging deep into her nose. She claims this is acceptable behavior even though the rest of us are grossed out. She refuses to stop unless somebody like you tells her otherwise.

Please help with this. I have a 7-year-old daughter who sees her, and I don't want her to think this is proper behavior in public. -- GROSSED OUT

DEAR GROSSED OUT: It's one thing to use a tissue for a gentle nose-blow, and quite another to use it as camouflage for a major excavation. That your MIL is grossing out those around her should be evidence enough that what she's doing is bad manners. It is showing lack of consideration for those around her.

Dear Abby is written by Abigail Van Buren, also known as Jeanne Phillips, and was founded by her mother, Pauline Phillips. Write Dear Abby ator P.O. Box 69440, Los Angeles, CA 90069.

To order "How to Write Letters for All Occasions," send your name and mailing address, plus check or money order for $7 (U.S. funds) to: Dear Abby -- Letter Booklet, P.O. Box 447, Mount Morris, IL 61054-0447. Shipping and handling are included in the price.

NEW YORK (Reuters) - The Boston Bruins scored twice in the final period to beat the New York Rangers 2-1 at Madison Square Garden on Tuesday and grab a commanding 3-0 lead in their National Hockey League (NHL) playoff.

Boston fourth-liner Daniel Paille scored the game winner with 3:31 left on the clock after assisting defenseman Johnny Boychuk to tie the score at the start of the period.

The Rangers, who have struggled on offense throughout the best-of-seven Eastern Conference semi-final, had gone ahead when Taylor Pyatt deflected a wrist shot from Ryan McDonagh in the second period but spent most of the game defending.

New York goaltender Henrik Lundqvist made 32 saves in an outstanding display but was unable to prevent his team from a loss that left them on the brink of elimination from the Stanley Cup race.

"Hopefully it turns around for us in the next game," Swede Lundqvist said. "The game is so fast so the difference between a goal and a save is so close."

Boston goaltender Tuukka Rask stopped 23 of the 24 shots that came the Finn's way as the Bruins, who won the Stanley Cup two years ago, tied the game when Paille fed the puck to Boychuk and he managed to get one past Lundqvist.

Paille then put the visitors in front when he pounced on a save by Lundqvist, getting his stick on the puck first and trickling it into the net to give the Bruins the win in a match-up of 'Original Six' teams.

"We felt pretty good the whole game, even when we were down 1-0," said Paille. "Obviously we're confident for the series but it's not over."

The teams will meet again in Manhattan on Thursday with the Rangers needing to win to send the series back to Boston. The eventual winner will play either Pittsburgh or Ottawa in the Eastern Conference final.

"It's one game," New York captain Ryan Callahan said.

"We have to win one game at home then go from there. That's the only way we can look at it now."

(Editing by Peter Rutherford)