Given that individuals can and often do outsource the execution of the tax code to software such as TurboTax, what practical limit did you have in mind? Also,

Given that individuals can and often do outsource the execution of the tax code to software such as TurboTax, what practical limit did you have in mind? Also, it is one thing to say that the tax code should not be secret or obfuscated. It's another thing to say that tax preparation should require use of private companies. It doesn't, quite, but you can't e-file directly with the IRS...