is it really with respect to WHO writes the actual tax code?? I spent 10 years as a 'code enforcer' for fed regs. Someone in the fed agency wrote the 'reg/rule'.. Those that had to comply were the ones that came up with the necessary words to ensure the 'intent' was clear on the local level to those that the rule/reg applied to. My job was to ensure that when the new rules/regs were passed down, that the words met the intent, and then to ensure the intent was being complied with... the IRS is the word engineers for the laws Congress passes.. their charter appears to be, prevent tax avoidance...
It's Congress, not the IRS, that writes the law, which is the official tax code. But what's commonly referred to as the tax code includes interpretations of the law by the IRS and Treasury Department, said Eugene Steuerle, a tax policy expert at the Urban Institute.
"The law itself is small compared to these regulations and rulings."
Steuerle said when people talk about the tax code it's important to specify if they mean the law itself or the tens thousands of pages of explanations, regulations and legal decisions that go with it.
"Sometimes the law is a very simple statement," Steuerle said . "It might be two sentences defining some very complex area of the law. So, in that case, you’re going to have a huge number of words trying to define exactly what that means."