I worked for the IRS as an Internal Revenue Agent for 12 years (1966–1978). I conducted field audits of individual, corporation, partnership, fiduciary and excise tax returns. I learned a lot. At that time, new IRS Agents had to go through training for 6 months, studying the IRS Code and the IR Manual. Three out of 18 agents in my class did not make it through this training. We were vigorously tested in class everyday concerning tax laws, report writing, IRS procedures, oral presentation and general communication and people skills.At first it was fun. I was a young country boy and was not used to such authority as the IRS badge carries. That badge frightens people. I enjoyed that for a while until my true nature kicked in• a keen sense of justice, equity and respect for fellow human beings. The tax laws have always been and still are blatantly unfair and unnecessarily complicated. I tried to change that from within. I was respected for my knowledge of the tax laws, IRS procedures, report writing ability, communication skills and sense of justice, but my pleas with local upper management, regional and national management to revamp the IRS Code to make the laws fair and comprehensible for the common person could not materialize due to red tape and politics. I was never promoted to management level, and I was told that my attitude regarding justice and changes was what prevented it. Management could not tolerate such attitudes• you have to be a team player• and a team player goes along with the status quo.I was chosen several times to travel to the National Office to be a part of the team of accountants and lawyers who codify tax bills passed by Congress• that is they write the IRS Code language based on Congressional intent in tax bills they pass. This was not easy because Congressional representatives and assistants have to approve the language, so there was a lot of back and forth and frustration• especially if you wanted to change something to make it fair. One time I was chosen to be the chairperson for the 35-person team, and we really had a hard time because of my insistence that the law be fair and clear and free of tax code jargon and legalistic language. Sixteen team members kind of agreed with my approach, and three others were wavering, and this was enough to keep long, loud discussions going. I was replaced as chairperson after five days of heated deliberation and little progress in concluding our task.Working at the IRS became a headache, a personality-changing ordeal. To survive there, I found myself becoming hard-hearted, cold, arrogant, insensitive to people’s feelings and their lack of knowledge and courage to take a stand for justice and fairness. And that bothered me to the point where I could not handle it anymore. I had become a mean, aloof, authoritative person that I and my family did not even recognize. It bothered me to viciously enforce unjust tax laws with individuals while corporations got away with murder. I was removed from several large corporate audits because I was looking too closely and being too detailed• or as I was told, taking too much time and disturbing or disrupting corporate management. I did not mind strenuously enforcing corporate tax laws because corporations are artificial beings, not human. But still my mantra was and is: There is no just way to enforce an unjust law!Looking back, I perceive that maybe the change that took place in me was my fault. Maybe I should have rolled with the punches or at least not take it so personally and not let it affect me in the way that it did. I could have managed my feelings and emotions better and moved up to management level where I could have possibly made a big difference. I don’t know. Hindsight is 20/20.The IRS is a machine• a well-greased machine. Believe it or not, with all of its faults, it is one of the most efficient agencies in the government• at least it used to be. The Internal Revenue Code and the Internal Revenue Manual are probably two of the most complicated and practically incomprehensible documents in the world! So to manage a system in accordance with these documents is a challenge that most people cannot appreciate. Today I think the IRS is hiring incompetent people and not training them properly, and relying too much on technology for compliance. Personnel competence, human interaction and tax laws that are fair and comprehensible are better than a well-greased machine. My prediction is that if the system does not change it will soon become unmanageable and it will implode and collapse upon its own injustices. Citizens will not be able to afford to keep it going. Compliance is already waning, and there are far too many loopholes• especially for corporations. But, as Ronald Regan announced in one of his first speeches: “Corporations do not pay taxes• they pass taxes on to consumers through higher priced products and services.”Tax laws can be simplified. A tax return can be the size of a post card• with three lines:Enter your gross income from whatever source derived for the year:Multiply the amount on line 1 by 2.5%Enter the results here and submit a check for that amount to:Gross income means all amounts actually received regardless to the source, domestic and foreign. No such thing as tax-exempt income. No exemptions, no deductions, no withholdings. This would apply to individuals, corporations, partnerships and all other entities (including charities). The tax rate can be more or less than 2.5%. State rates would be half the federal rate, and local rates would be half the State rates. Rates would be determined based on balanced budgets of the governments. At any rate, everybody would know that only a certain percentage of their income would be available as disposable income. Taxes would be like all other costs of living. In this computer age, filing a tax return would not really be required, as the governments would already have the info required based on information returns filed with them; and the governments could simply send a bill for the amount due, with option for the taxpayer to file any exceptions. Yes, this is simplistic and might require much tweaking. But its a start to the goal of simplicity and fairness.After 12 years with the IRS I could not take it anymore. I resigned. I was fed up. I renamed the IRS the Infernal Robbery System• a system from hell that robs people! I began to write a book called “IRS: Infernal Robbery System” about my experiences there, but the memories became so unpleasant I abandoned the project. I started my own business with the idea that I and others could gather enough bold clients who would protest the tax laws until they are changed. Boy, was I disillusioned! I learned that most people do not want change, or do not want to risk taking a stand to bring about change. Right now, after 52 years of involvement with taxes, I am sick and tired of the whole mess. I am trying to get at least one of my children or grandchildren to take over my small tax practice, but they want no part of it. And I must say that I can’t really blame them.I hope this response is not too long.