From pages 83-84 of The Pale King by David Foster Wallace:
“[...] Probably that’s all I should say right here in terms of summary. If you know how to search and parse government archives, you can find voluminous history and theory on just about every side of the debate. It’s all in the public record.
“But here’s the thing. Both then and now, very few ordinary Americans know anything about all this. Not much about the deep changes the Service underwent in the mid-1980s, changes that today directly affect the way citizens’ tax obligations are determined and enforced. And the reason for this public ignorance is not secrecy. Despite the IRS’s well-documented paranoia and aversion to publicity24 secrecy here had nothing to do with it. The real reason why US citizens were/are not aware of these conflicts, changes, and stakes is that the whole subject of tax policy and administration is dull. Massively, spectacularly dull.
“It is impossible to overstate the importance of this feature. Consider, from the Service’s perspective, the advantage of the dull, the arcane, the mind-numbingly complex. The IRS was one of the very first governmental agencies to learn that such qualities help insulate them against public protest and political opposition, and that abstruse dullness is actually a much more effective shield than is secrecy. For the great disadvantage of secrecy is that it’s interesting. People are drawn to secrets; they can’t help it. Keep in mind that the period we’re talking was only a decade after Watergate. Had the Service tried to hide or cover up its conflicts and convulsions, some enterprising journalist(s) could have done an exposé that drew a lot of attention and interest and scandalous fuss. But that is not at all what happened. What happened was that much of the high-level policy debate played out for two years in full public view, e.g., in open hearings of the Joint Committee on Taxation, the Senate Treasury Procedures and Statutes Subcommittee, and the IRS’s Deputy and Assistant Commissioner’s Council. These hearings were collections of anaerobic men in drab suits who spoke a verbless bureaucratese—terms like ‘strategic utilization template’ and ‘revenue vector’ in place of ‘plan’ and ‘tax’—and took days just to reach consensus on the order of items for discussion. Even in the financial press, there was hardly any coverage; can you guess why? If not, consider the fact that just about every last transcript, record, study, white paper, code amendment, revenue-ruling, and procedural memo has been available for public perusal since date of issue. No FOIA filing even required. But not one journalist seems ever to have checked them out, and with good reason: This stuff is solid rock. The eyes roll up white by the third or fourth ¶. You just have no idea.25”
24 (attitudes that are not wholly unjustified, given TP’s [The Public's] hostility to the Service, politicians’ habit of bashing the agency to score populist points, & c.)
25 I’m reasonably sure that I am the only living American who’s actually read all these archives all the way through. I’m not sure I can explain how I did it. Mr. Chris Acquistipace, one of the GS-11 Chalk Leaders in our Rote Exams group, and a man of no small intuition and sensitivity, proposed an analogy between the public records surrounding the Initiative and the giant solid-gold Buddhas that flanked certain temples in ancient Khmer. These priceless statues, never guarded or secured, were safe from theft not despite but because of their value—they were too huge and heavy to move. Something about this sustained me.
nice post. thanks.