Have you ever noticed two pie charts include in the 1040 instructions? They have been included since 1991.  But who looks at instructions today?  It is well past time for IRC Section 7523 to be brought into the modern era with the two pie charts (one shows government revenue and the other government expenses) to be required to be posted on government websites.  For more and to see the 1990, 2000 and 2010 pie charts, see a short article here – http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2012/Tax/Timetomove_Sec7523.jsp.