Something you do not hear every day, from the self-proclaimed "People’s Tax Lawyer":

It seems to be a generally accepted belief that our Internal Revenue Code (the Code) is too complex. But this belief has no foundation in reality.  The Code is a model of clarity and simplicity for all it is to accomplish….Having spent countless hours poring through the Code and the Regulations, I can tell you that our Code is not too complex. Our Code is clear, simple, and well organized given what it was designed to do. We should not complain about the Code.