The IRS is an evil entity spawned by crooks who only want to pay off their lobbyist cohorts for political payola and apply pork barrel pandering to their constituents. Even worse, it seems to be managed by those who have no idea how to set up a computer system. Instead of a complex tax code and an IRS, set a percentage of a wage and make everyone pay. That's the only fair way to do it. Those who make more will pay more.