I used to think that the Tax Code was ridiculous and incredibly over-complicated.  However, after having a few tax classes in law school, I understand why it is so complicated.  I have read some pretty incredulous cases where the taxpayer took advantage of a loophole with results that would offend anyone of who pays taxes.  Closing those loopholes is tough to do without penalizing everyone.

I would like to see a simplified Tax Code, but I can see that it would be difficult to draft in a way that would be more fair to all taxpayers. 

Best,
Robert A. Franco
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