the whole subject of tax policy and administration is dull. Massively, spectacularly dull. It is impossible to overstate the importance of this feature. Consider, from the Service’s perspective, the advantages of the dull, the arcane, the mind-numbingly complex. The IRS was one of the very first government agencies to learn that such qualities help insulate them against public protest and political opposition, and that abstruse dullness is actually a much more effective shield than is secrecy. For the great disadvantage of secrecy is that it’s interesting. People are drawn to secrets; they
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