The text of the report states that the complexity is not intentional but rather is the cumulative effect of numerous tax law changes, each of which is enacted for a presumably desirable public purpose. The Commissioner was just as diplomatic in her testimony last month before the National Commission on Restructuring the Internal Revenue Service. She stated that as our society and economy have grown more complex, so have parts of the Code. The complexity arose from a struggle for fairness and the need to keep pace with an ever-changing economy. As an Advocate, I have never heard those socio-economic arguments from any taxpayer.
Taxpayers are aware of what's going on.
They just don't have the time and money to fight the system. As a result they often succumb to its enormity and complexity. I would only ask that the distinguished representatives anticipate the impact on the taxpayer as they contemplate legislation that would use the machinery of the Service to implement social and economic change. Thank you for the opportunity to speak with you.