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Nine

(1,741 posts)
Wed Apr 16, 2014, 08:04 AM Apr 2014

Is the Tax Code Really 70,000 Pages Long? No, not even close.

I thought someone already posted this but I can't find it now.

http://www.slate.com/articles/news_and_politics/politics/2014/04/how_long_is_the_tax_code_it_is_far_shorter_than_70_000_pages.html

In a perfect world, there would be no need to have an argument over how long a book is. You would think it should be a pretty objective inquiry. But not for the tax code, a book whose length has been hyper-inflated by journalists and others as a proxy for the complexity of our tax system. So how long is the tax code?

I’m an attorney at Congress’ Joint Committee on Taxation, and I have the tax code sitting next to me as I write this. This particular version, published by Thomson Reuters, is a big book, but it is only one volume. American Public Media’s Marketplace Morning Report has reported that the tax code is 70,000 pages long.* The New York Times thinks so too. A Google search will find this number repeated again and again in the popular press. I have never seen a book that is 70,000 pages long, and I seriously doubt that such a book exists. So please be assured that the tax code is not 70,000 pages long.

So, how long is it? In the 2013 edition, the last page is numbered 4,037. Now, that’s not exactly right either, for two reasons: The book starts at page 100, and then skips 500 pages in its numbering (don’t ask me why), and this volume (like all other volumes I’ve ever seen) contains both the present-day tax laws and prior versions of the tax law. That is because tax lawyers like me often find it useful to refer to prior versions of the law. But the compilation of those old laws isn’t really the “tax code”—it’s just a resource for lawyers. I’d estimate that the old law takes up about 800 pages. So let’s say the tax code is about 2,600 pages long. It’s like 2½ times the length of Stephen King’s It—except you replace “scary clown” with “accounting methods.”

So where did this 70,000 page statistic come from? After a bit of research, I have narrowed it down to one source: Our good friends over at the Tax Foundation, a tax policy research organization, who cite the “pages in the CCH Standard Federal Tax Reporter.” That means nothing to 99 percent of readers, but I assure you that it is patently ridiculous.


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Is the Tax Code Really 70,000 Pages Long? No, not even close. (Original Post) Nine Apr 2014 OP
It's not how long it is pipoman Apr 2014 #1
Possibly, but the "70,000 pages" myth is pushed by flat-tax supporters. Nine Apr 2014 #2
I wouldn't call myself a flat taxer pipoman Apr 2014 #4
Only a couple pages apply to me seabeckind Apr 2014 #3
Now my state return? seabeckind Apr 2014 #5
Yes it is pipoman Apr 2014 #6
It depends on your job. sofa king Apr 2014 #7
So a good tax lawyer needs years of specialized training? Good to know. Fred Sanders Apr 2014 #14
... And a great staff. sofa king Apr 2014 #19
Shittier offices are always assigned those with less formal education, the way it is. Fred Sanders Apr 2014 #20
"...except you replace “scary clown” with “accounting methods.” ..." Now tha's funny. n/t jtuck004 Apr 2014 #8
A tax code can be any two of fair/progressive, simple and sufficient, but not all three. Donald Ian Rankin Apr 2014 #9
Why for example? Just saying so doesn't make it real. n/t fleabiscuit Apr 2014 #10
Well, of the hundreds of tax codes out there, can you point me at a counterexample? Donald Ian Rankin Apr 2014 #12
You're the one who brought up the point that a tax code cannot be all three. fleabiscuit Apr 2014 #17
I think it is hard to be simple because life is complicated. hfojvt Apr 2014 #18
4k is an insane number. former9thward Apr 2014 #11
70,000 pages? Well, if we went to a flat tax, that might drop the tax code down to 69,999. dawg Apr 2014 #13
the tax code is like a computer program Mosby Apr 2014 #15
"Tax Reform" philosslayer Apr 2014 #16
It is also not all that complex treestar Apr 2014 #21
Whoa, it's only 2600 pages long? How simple, and brilliantly concise! (nt) Nye Bevan Apr 2014 #22
Tax Code, Regulations and Official Guidance FarCenter Apr 2014 #23
So adding all the other relevant information could push it to 70,000... pediatricmedic Apr 2014 #24
Only a tiny percentage applies to the average working stiff FarCenter Apr 2014 #25
This message was self-deleted by its author Drunken Irishman Apr 2014 #26
 

pipoman

(16,038 posts)
1. It's not how long it is
Wed Apr 16, 2014, 08:17 AM
Apr 2014

It's what it contains. ..we should all be able to agree, it contains too much. ..

Nine

(1,741 posts)
2. Possibly, but the "70,000 pages" myth is pushed by flat-tax supporters.
Wed Apr 16, 2014, 08:20 AM
Apr 2014

I just think we should be dealing with real facts.

 

pipoman

(16,038 posts)
4. I wouldn't call myself a flat taxer
Wed Apr 16, 2014, 08:27 AM
Apr 2014

However 70k or 3k there are too many people and companies exempted in its text...

seabeckind

(1,957 posts)
3. Only a couple pages apply to me
Wed Apr 16, 2014, 08:27 AM
Apr 2014

Anybody with rudimentary english and arithmetic skills can do the bulk of the tax returns for the people. They could do it too if they tried and if they didn't pay attention to the liars who say it's 70,000 pages long.

I couldn't care less if some 1%er has to hire 50 accountants to work his tax return.

That's nowhere near a justification to do away with his taxes. Which is what he's trying to do.

seabeckind

(1,957 posts)
5. Now my state return?
Wed Apr 16, 2014, 08:29 AM
Apr 2014

12 pages mailed in...all but 2 of which full of zeroes.

The state probably let a contract to some "friend" to do the data entry and he gets paid by the page. That and anyone with a gop voting card gets a "special" deduction.

 

pipoman

(16,038 posts)
6. Yes it is
Wed Apr 16, 2014, 08:30 AM
Apr 2014

Because the 1%er is paying less than you are for his effort because of the rest of the code that doesn't apply to you. ..

sofa king

(10,857 posts)
7. It depends on your job.
Wed Apr 16, 2014, 08:47 AM
Apr 2014

If you're a legislative analyst and/or paralegal working in the tax field, then 70,000 pages is a conservative estimate because the total scope of information one needs to be familiar with includes...

(take a deep breath)

... the entire code, all possible new regulations through proposal, comment period, review, and final publication in the Federal Register, all news articles generated on the subjects, all Congressional hearings on the subject, all bills on the subject, and each of those bills from introduction through committee consideration, their reports on the subject, the votes in House and Senate, language differences between versions, conference committee compromises, statements from the White House which telegraph whether or not a bill will be signed into law, who the guys down at the bar say is tossing money into lobbying, the entire annotated code and the body of court cases and AG opinions, commissioners' statements, and so on cited within that, the archival structure of past tax law, where it is stored, how to get to it, who is the best archivist to butter up with fish and chips, biographies of important administrative officials, Members of Congress, judges, lawyers and their firms, lobbyists, and crazy rich people who constantly meddle for their own personal profit.

If one is really efficient, 70,000 pages of tax information per year might be a minimum volume of information that a legislative/paralegal team has to cover or at least know well enough to pull it up on request.

I used to do it, if the above nightmare flashback did not tip you off, not just about taxes, either.

Never in that time did I actually learn anything that made doing taxes less difficult for me! Every damned thing I ever learned about taxes was information for people who made a hell of a lot more money than I ever did.

sofa king

(10,857 posts)
19. ... And a great staff.
Fri Apr 18, 2014, 09:37 AM
Apr 2014

You don't typically find a great tax attorney without a great paralegal researcher somewhere down the hall, in the shittier office without a view.

 

jtuck004

(15,882 posts)
8. "...except you replace “scary clown” with “accounting methods.” ..." Now tha's funny. n/t
Wed Apr 16, 2014, 10:00 AM
Apr 2014

Donald Ian Rankin

(13,598 posts)
9. A tax code can be any two of fair/progressive, simple and sufficient, but not all three.
Wed Apr 16, 2014, 10:03 AM
Apr 2014

If you want to raise a large amount of revenue in a moderately fairly-distributed way, you need lots of clauses and exceptions and special cases.

I don't think you'd need 70,000 pages worth of them, though - even 4000 sounds like quite a lot, although not an insane number if most of those only apply to a specific walk of life and it's easy to work out what the section you need to read is.

Donald Ian Rankin

(13,598 posts)
12. Well, of the hundreds of tax codes out there, can you point me at a counterexample?
Wed Apr 16, 2014, 10:17 AM
Apr 2014

"If it were possible, it would have been done" isn't a line of reasoning that *always* holds water (or else there would be no new inventions), but when large numbers of clever people have spent a lot of time trying something it does so more often than not.

fleabiscuit

(4,542 posts)
17. You're the one who brought up the point that a tax code cannot be all three.
Wed Apr 16, 2014, 01:24 PM
Apr 2014

I just wanted to know why. We all blow air out our ass now and then so I was just asking.

Maybe we could start by asking what the purpose of a "tax code" (IMHO a term for a flavor of capitalism) should be. I don't believe in "invisible hands" whether in church or markets systems. The game is set up and the rules provided by the developers. Could a start be by making a tax code that doesn't turn money itself a commodity? Make all forms of compensation 'income?' Encourage sustainability? Just asking.

hfojvt

(37,573 posts)
18. I think it is hard to be simple because life is complicated.
Wed Apr 16, 2014, 02:45 PM
Apr 2014

You have some 110,000,000 households and 150 million tax filers (with some of them filing for more than one person).

You can make it simpler, but is that fair?

Deductions make things complicated, but they also can make things fairer.

Imagine two people with $70,000 in income. One of them has MS (or a spouse with MS) and thus has about $20,000 a year in medical expenses and one does not. Is it fair for them to pay the same amount of taxes, as if they have the same disposable income?

I don't think it is, so you basically HAVE to have a deduction for "catastrophic medical expenses".

Same thing with family size. A single person making $70,000 a year is not in the same position as a family of four making $70,000 a year.

So, in order to be fairer, you have to have an adjustment for family size.

Then there is business income. I had my own bookstore for seven years. Averaged about $17,000 a year in gross income. My net income was never positive. It is much simpler to just tax gross income, but it's not fair at all. But it is complicated to keep track of inventory and expenses. And so on. Why put all that on the tax form? Because it makes it at least a little bit harder to cheat.

former9thward

(32,009 posts)
11. 4k is an insane number.
Wed Apr 16, 2014, 10:14 AM
Apr 2014

The tax code is not "easy to work out what the section you need to read". Like most federal legislation it is almost impossible to read. Of your choices I would favor simple and sufficient. It would be nice if it was fair but that is impossible. People will always complain it is not fair no matter what. No one in human history has ever been happy about taxes and it is always 'unfair'.

dawg

(10,624 posts)
13. 70,000 pages? Well, if we went to a flat tax, that might drop the tax code down to 69,999.
Wed Apr 16, 2014, 10:30 AM
Apr 2014

Tax brackets aren't complicated at all. For most people, computers instantly apply the different brackets to taxable income and no one has to even bother with the math.

The complication lies in determining income. How much is your net income? What counts and what doesn't count? What takes away from income and what doesn't? That's where things get complicated.

Mosby

(16,311 posts)
15. the tax code is like a computer program
Wed Apr 16, 2014, 11:07 AM
Apr 2014

The tax code includes hundreds of algorithms they call worksheets, and the worksheets need lots of pages of instructions and a form to collect all the info. At the end of it all the info goes on a two page form called the 1040.

treestar

(82,383 posts)
21. It is also not all that complex
Sun Apr 20, 2014, 10:45 AM
Apr 2014

Once you understand a definition in it - it is pretty clear to read.

 

FarCenter

(19,429 posts)
23. Tax Code, Regulations and Official Guidance
Sun Apr 20, 2014, 11:16 AM
Apr 2014
http://www.irs.gov/Tax-Professionals/Tax-Code,-Regulations-and-Official-Guidance

Note that the Tax Code is the top of the pyramid.

It is implemented by the IRS Regulations.

Then, Official Guidance in the form of the weekly Internal Revenue Bulletins is published to clarify the Regulations, along with other documents.

So the total is probably several tens of thousands of pages.

And, as it says on the IRS site --
Finally, the IRC is complex and its sections must be read in the context of the entire Code and the court decisions that interpret it.


So add in the relevant court cases.

pediatricmedic

(397 posts)
24. So adding all the other relevant information could push it to 70,000...
Sun Apr 20, 2014, 11:46 AM
Apr 2014

or some other arbitrary number in the tens of thousands.

Should the IRS Regulations, Official Guidance, and court cases be counted toward the number?

 

FarCenter

(19,429 posts)
25. Only a tiny percentage applies to the average working stiff
Sun Apr 20, 2014, 11:52 AM
Apr 2014

If you are self employed, own a business, have a complex estate plan, or are a corporation then more of it applies.

But a goodly amount is for the special treatments and loopholes that have been written in to accommodate special interests.

Response to Nine (Original post)

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