Originally Posted by Gibonius
I feel like it's more of a "thousand monkeys" design, with enforcement and practice evolving to fit the tax code that filters through all the different Congressional monkeys. The IRS uses its power in the manner it does not so much by design, but from functioning in this overly complex system where most people are
fudging their taxes in all kinds of ways.
If there's a "design" in the conspiratorial sense, it would be from the people who have the resources to profit from a complex tax code. The tax preparation industry obviously doesn't want a simple tax code, and people with the resources to structure their finances to minimize their tax burden wouldn't want to see a change. I don't think they're encouraging Congress to actively make the tax code more complex, but they're certainly lobbying against wholesale reform.
I was just echoing the words used by the other comment. I don't think it's deliberately designed that way, of course, but everybody knows that's how it operates.
The thing about it, though, is that it mirrors so many other heads of the nanny/regulative state. Like environmental laws in California, for example, where the leftist governments there enforce bizarre and elaborate regulations on businesses and housing intended to prevent minute carbon emissions, but they look the other way when illegal immigrants dump their used motor oil directly on the ground.