We now have two presidential candidates who promote abolishing the IRS – Senator Ted Cruz and Senator Rand Paul. (For example, see Christian Science Monitor of 3/25/15 on Cruz and Citizens United on Paul.) Why would they make such an odd statement? They must know that a government agency is needed to help taxpayers comply with the tax law, collect taxes, and use audits and other techniques to be sure taxpayers have properly computed and paid their taxes. While both men also call for tax reform, there would still be taxes. And there would still be complexities. The size of a tax return (such as a postcard) does not mean it is simple. It all depends on how much information is summarized and given to the IRS. Today’s income tax could go on a postcard (total income less deductions, and the net tax); it would still be complicated to compute these figures. Read More