With the Democrats having to find revenue for their usual promise of free stuff, they’ve budgeted increased enforcement for their tax collector - the Internal Revenue Service. Targeting tax “cheats”, inevitably their marauding inspectors will target less sophisticated entrepreneurs more likely confused by tax code complexity than guilty of evasion. As Mr. Pilla will explain, enforcement efforts never pay for themselves, and merely delay the real solution for low revenue: simplification.

Indeed, for 3 decades Dan has been known as a leader in tax code simplification - particularly the grand proposal to ABOLISH the income tax - instead, building on the states’ successful taxation of sales.