In the wake of the Sept. 11 tragedy, widows and widowers who are still grieving may not have thought much about the taxman’s attitude toward them.

Several years ago, I did not give my tax status much thought as my son and I grieved in the aftermath of my husband’s death. I was unaware of the conditions of our current tax code which permit widows and widowers to file as they have been for three years and then mandate a change in filing status to “”single.”” I was penalized $1,000 for failing to change my status accordingly. This was a financial burden I could ill afford, especially in the wake of the loss of my husband’s income.

I admonish our president for his oversight in not recommending that this aspect of our tax code be amended and I warn widows and widowers to prepare for the worst yet again.

Trish Brasslow, Raymond