Roosevelt also set out to prove that the intention of the taxpayer who failed to complete complex returns correctly was malign: Where there was ambiguity, taxpayers ought to be presumed guilty.

FORBES: Obama Steals A Page From FDR

Over the years my taxes have become more complex, and my annoyance with the complexity and ambiguity makes it harder for me to focus on taxes as part of my role and duty as a citizen of this amazing country.

WSJ: Ask Ariely: Dan Ariely on Hot Wheels to Close Big Deals