It has been 31 years since the US overhauled the federal tax code in 1986.  Since that time it has become encrusted with special interest provisions that make it infernally complex and, in the opinion of many, unfair.

The 1986 overhaul followed the previous overhaul in 1954 by 32 years, so the time might be ripe to overhaul it again soon.

If that happens, make certain your representatives know your thoughts on the matter!