Remember Bill 602b? That legislation, which you probably heard about in a message forwarded to you by a well-meaning relative or friend, would have placed a five-cent tax on e-mails.

It was a hoax, of course. No such bill ever existed. But now comes word that the Internet tax bill just passed by the House actually would allow such taxes to be imposed.

According to a Congressional Research Service memo sent yesterday to Sen. Ron Wyden, D-Ore., the bill’s definition of "Internet access" would allow taxation of "many more products and services" than the existing moratorium. Including, CRS said, taxes on e-mails.