I hear a lot about "simplification", but I have never heard anyone …..give an adequate answer to the question of how one makes a law fair and remain simple when that law is going to cover the number of square miles and divergent population that the US has.

Add to the mix the number of truly smart people who work to chisel the law into their favor...…….

and the number of totally divergent groups that the law has to cover--------- magazine salesmen to farmers, etc etc.

There is no way such can be done-------- and therefore the courts have to supplement the written word, with the written word having to be intentionally vague in order to cover as many bases as possible, which in turn requires something like the court system to provide "fairness"...…….making it all a big circle.

Lastly, the Code gets the focus of attention, whereas the spending habits of Congress are what drives the implementation of tax laws...…….and that seems to go over the heads of the "common citizen".