That’s what they mean when they say “simplify the tax code”.
How’s this: You come up with a (maximum) 2000 word document declaring the new Federal rules for “income determination”, and a one page form to be filled out, whose “bottom line then goes onto the line for net income on the revised “postcard” 1040.
I guarantee you I, with other FReepers, can then come up with dozens (if not many more) serious examples of where some sort of income that should be taxed is left out, a type of income is vaguely or improperly defined, the rules are grossly unfair to some taxpayers over others or in some situations, etc.
This is NOT to say that considerable simplification is impossible, and dear God I would pray it happens, but, as long as there is a Federal income tax, a very significant IRS will exist.
P.S. You are welcome to try making up the rules and the form if you wish! You may come up with some good ideas that can be promoted!