Like you provide the source of the claim and the rationale that it costs Americans $232 billion to prepare their income tax forms? I gave you my rationale, and it makes sense to me as a long time 1040 filer. It does not take me 30 hours to fill out a 1040, maybe 4 hours with the assistance of tax software.
I have seen a number of studies but the one I have in front of me is James L. Payne's COSTLY RETURNS The Burdens of the U.S. Tax System in which Dr. Payne concludes that for every dollar collected in tax another $.65 is spent on compliance.
It's a little dated but that only mean that it's even worse now!