This is a question too difficult for a mathematician. It should be asked of a philosopher. – Albert Einstein, about filling out his income tax form, 1944

There is an ancient belief that the gods love the obscure and hate the obvious. Without benefit of divinity, modern men of similar persuasion draft provisions of the Internal Revenue Code. Section 341 is their triumph. – Martin D. Ginsburg

Any tax is a discouragement and therefore a regulation so far as it goes. – Oliver Wendell Holmes, Jr.

Today, it takes more brains and effort to make out the income-tax form than it does to make the income. – Alfred E. Neuman