This is corruption, plain and simple. Corruption that complicates the tax code so much that no average citizen can understand it (no politician can either, and they're supposed to know). Get rid of the tax code as it currently exists and replace it with something that makes sense, and that doesn't require that one specialize in the tax code in order to understand it. Perhaps the FairTax or a flat income tax. Either one would be fine, so long as the tax code uses fewer words than go into a Novella (not long enough to be a novel, not short enough to be a short story, between 17,500 and 40,000 words, according to Wikipedia). As it stands, the current tax code takes up more than twice as many words as the longest novel yet written (an estimated 1.2 million words in 7 volumes and 4,211 pages, again according to Wikipedia) at roughly 3.8 million words. I shouldn't have to go to college to understand the tax system.