The alternative minimum tax was created in 1969 to prevent the very wealthy from using creative deductions and shelters to avoid having to pay anything to the Internal Revenue Service. But it has increasingly hit the middle class. The number of taxpayers subjected to an alternative minimum tax is projected to be N(t) = 35.5 1 + 6.89e−0.8674t (0 ≤ t ≤ 7)