What Apple Pays in Taxes, and Doesn't "How Apple Sidesteps Billions in Taxes" ("The iEconomy" series, front page, April 29) was enlightening, but incomplete. In its latest annual report, Apple said that as of last September it had a staggering $54 billion parked offshore (since grown, as The Times points out, to $74 billion). Almost all of this huge hoard is accumulated in tax havens and has never been taxed by any government. More to the point, most of these untaxed profits are almost certainly United States profits that Apple has artificially shifted offshore to avoid its United States tax responsibilities. There's a simple way to curb this kind of corporate tax dodging, of which Apple is only one prominent example: repeal the tax rule that indefinitely exempts offshore profits from United States corporate income tax. If those profits were taxable (with a credit for any foreign taxes paid), then Apple alone would have paid an additional $17 billion in federal income taxes over the past decade. That would have tripled the federal income taxes that Apple actually paid. Congressional scorekeepers estimate that ending the offshore corporate tax exemption would increase overall federal revenues by about $600 billion over the next decade. That's money that could be put to good use in these times of strained budgets. ROBERT S. McINTYRE Director, Citizens for Tax Justice Washington, May 1, 2012 As a shareholder of Apple, I'm very happy that it uses the tax code to reduce the taxes it pays to the United States, California and wherever. However, as an American citizen, I'm disappointed that our government provides so many opportunities for it to do so. This story is really about the tax code, and how it needs to be amended, and not about Apple. Nor should any company be reprimanded or singled out for using all the legal opportunities to reduce taxes paid. No way is the Apple rotten. Apple paid all its legally owed taxes. It also created a great many jobs and opportunities. It stimulated the young to pursue careers in a growing industry. This company has picked up the torch that Steve Jobs left it, turning the world of technology on its head with its innovations. Through this horrible recession and political polarization, Apple has been a truly bright spot for our country and the American brand. If you need to go on the attack, there are many bad actor companies that will fit the bill. Apple is not one of them. While it minimizes its own taxes, Apple is creating another crisis by helping to defund the infrastructure that serves the public. Consider the University of California system - and especially the Berkeley campus in Apple's own backyard - that produces technologies and graduates central to Apple's success. Apple appears to care little about addressing the budget shortfalls it helps create at an exceptional but endangered public university system that serves key civic needs. This is Apple's choice, but as a University of California alumnus, I feel that such decisions will make me carefully consider from which manufacturer I will buy my next tablet or smartphone.