Op-ed in today's Wall Street Journal:  We Still Need a Simpler Tax Code, by Nina E. Olson (National Taxpayer Advocate):

American taxpayers deserve a simpler and less burdensome tax system. But given the near universal sentiment that the tax code is in dire need of reform, why hasn't it happened? In my view, it's because elected officials believe the political risks of putting forward a proposal to vastly simplify the tax code outweigh the political benefits. Each tax break has a constituency, and constituencies that stand to lose benefits tend to organize quickly to protect their interests.

While reforming the tax code would certainly meet some resistance from these special interests, I am confident the majority of taxpayers would enthusiastically support tax simplification. It is this constituency that can and should prevail. …

Tax simplification would benefit all Americans, regardless of political party. An advisory panel appointed by the Bush administration produced a comprehensive report on tax simplification in 2005, and I am pleased to see that the Obama administration is forming a new task force to make recommendations later this year. Clearly, there is no absence of good ideas. What we need now is the will to act.