Call me a masochist, but I’ve always done my own taxes and frequently refer to the instructions. I used to ignore the references to “Regulations Section X.XXX(x)-X” but this year decided to follow through. Turns out our government did some good work and made the tax code available at the web site of The National Archive and Records Administration.

I was surprised by how readable it was. I think professional lawyers and accountants have a vested interest in making tax laws seem completely incomprehensible to laypeople. After all, they make their money interpreting them for us. On the other hand, being able to read and understand the tax code doesn’t make me an expert on its provisions and loopholes!