The best way to simplify the income tax is to abolish it and the IRS.
You can do that, but thanks to “progressives” that stuff is still hard-wired into the constitution.
A consumption tax is so much better and keeps a very tight lease on government, especially during recessions. That said there are two problems:
1. You’ll still need some form of collection agency/auditor.
2. The ruling class benefits from the current code. The welfare class benefits from the current code. How do you get a change through Congress?