Is the tax code a mess? More like a weed that has grown out of control than a mess. It seems to be the place for politicians to reward their friends and punish those who do not follow their agenda. Because it keeps changing, it is a moving target that can never be conquered once and for all. The theme is add more tax to minority such as smokers, drinkers, the rich, etc. That way the politician still keeps majority happy and his job safe. A flat tax may be the answer but will probably never be passed because it would be too simplistic and would affect everyone including the majority of voters.