Evidence of the Internal Revenue Code's absurdity keeps piling up:
When it comes to their tax returns, many members of Congress who specialize in writing tax laws turn to professional preparers rather than completing the paperwork themselves.
"It's onerous, and everybody knows it," said Rep. Richard Neal, D-Mass.
Three of the four top lawmakers on the Senate Finance and House Ways and Means committees, which are in charge of writing tax laws, pay a professional to file their annual tax returns with the Internal Revenue Service.
Link.
It seems to me that there's a constitutional prohibition on laws that are so complex that the average person cannot understand them. I'm reaching back to my law school days, but I seem to recall a professor making that point and explicitly referencing a particular provision of the partnership tax chapter of the Internal Revenue Code. I suspect he could reference the IRC as a whole.