[SurgeArrest]

Tax laws as well as other laws, need to have a requirement to be rewritten from scratch and re-approved every 10 years or so, such that no law or regulation is complex enough that an elected official can't describe it in full before voting on it.

[AmericanChopper]

It will never happen. Tax law is complex by design, partially because it seeks to do things that are simply impossible, and partially because anybody with enough power to influence changing it benefits from the complex quagmire of ambiguous laws. The complexity allows the IRS to run roughshod over most people and businesses, but the truly powerful can do almost anything they want if they pay for enough advisors and lawyers. The system is in a perfect equilibrium in that respect.

I personally think that if a government fails to enforce a law to a reasonable standard, then the law should be invalidated. Which is probably quite similar to your idea, and addresses the problems created by discretionary enforcement. But that will never happen either.