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

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

Taxation is the price which civilized communities pay for the opportunity of remaining civilized. – Albert Bushnell Hart, Actual Government, 1903

Things as certain as death and taxes, can be more firmly believed. – Daniel Defoe, The Political History of the Devil, 1726