Taxing America's patience

April 15: It's a rite of spring Americans have learned to endure. But a growing number are expressing frustration at the increasing complexity and unfairness of the tax code. They're sending that message to Washington, loud and clear. What's less clear is how to replace it. With fellow tax reformers disagreeing over the reforms, business as usual remains safe--for now. | Bob Jones

from Washington

Michael Dean is used to big numbers. As a Milwaukee-based attorney specializing in business, real estate, and Constitutional law, he routinely advises clients on deals in which millions of dollars are at stake. Yet there's one number that strikes fear in his heart: 1040. Three years ago, Mr. Dean decided he'd rather pay someone else to prepare his annual Form 1040 for the IRS than bother doing it himself. He found himself spending "an inordinate amount of time" to file his taxes each year, until he finally decided that "the regulations have become so arcane that it is more productive to send it to a professional."

But can taxes really be tougher or more arcane than torts? "Yes, by far," he insists. "At least there's a rational basis for torts." Besides, in practicing law he may have to argue before the state supreme court, but that's nothing compared with trying to prove one's innocence to the IRS. "I think the attitude of the IRS is pretty well summed up by a quote attributed to Richelieu that goes something like this: 'Give me 15 words written by the most innocent of men, and I will find something with which to hang him.'"