FindLaw that states the Internal Revenue Code is 4,500 pages long. Too long for sure, but nowhere near the 54,000 you would have everyone believe.
Hmmm,
http://www.yenra.com/irs-audit-random/
"The Internal Revenue Code is currently more than 4,500 pages long," Southward points out, "and the IRS Regulations which interpret the tax code are more than 18,000 pages!
Not to mention
forms, publications & rulings:
http://www.unclefed.com/IRS-Forms/2003/index.html
and current tax caselaw,
SEARCHING: All Tax Cases 14104 DOCUMENTS SEARCHING ON tax