The US Federal tax code is a labyrinth of laws, exceptions to those laws, and actual case studies and precedent. It is difficult enough for the expert to navigate it, much less the average Joe. Trygve.com has this to say about the code: “By the way, if you go to the US Government Printing Office (www.gpo.gov), you can order a complete set of Title 26 of the US Code of Federal Regulations (that's the part written by the IRS), all twenty volumes of it, at the bargain price of $974, shipping included.

“According to the US Government Printing Office, it's 13,458 pages in total. The full text of Title 26 of the United States Code (the part written by Congress--available for an additional $179) is a mere 3,387 printed pages, bringing the adjusted gross page count to 16,845.

“The number of words has been left as an exercise for the student.”

A 1997 report by Money Magazine challenged 45 tax professionals to calculate the tax liability of a hypothetical family. None answered correctly, and only 25% offered a figure within $1,000 of the correct answer. The complexity of the tax code and its constant revision lead average accountants (as well as accounting software) to overlook irregular deductions.

When even professionals miss the mark, you, the typical consumer, know that you should not choose your accountant without careful scrutiny. Select a guide that demonstrates a tireless ability to lead you and your business through the labyrinth of tax.