"As any taxpayer knows, the tax code is excessively complex. Millions of Americans spend hours struggling over tax forms. They spend billions of dollars seeking professional help and buying do-it-yourself tax software. Taxpayers exhaust their patience and their resources simply trying to comply with the law. We believe Congress must make the tax code more simple and more fair for taxpayers at all income levels. The easy part is deciding to simplify taxes. The hard part is deciding how to do it. We intend for our hearing, and this study, to help jump-start the debate on tax simplification."