You misunderstand the whole point, here is the answer for you... ready...
How Many Pages Long Is the U.S. Income Tax Code in 2013? According to the CCH Standard Federal Tax Reporter, as of 2013, it now takes 73,954 regular 8-1/2" x 11" sheets of paper to explain the complexity of the U.S. federal tax code!Feb 13, 2013
Yes, you read it right, 73,954 pages of pages on tax books!!! With 74K pages, nobody is going to read it though, perfect opportunity for scammers because they KNOW nobody is going to look up though whopping 73,954 pages to verify whether the scammer is legit or not. Supposed book of tax code only 15 pages, then it is harder for scammer to fool anyone. It does not matter federal or state, what matter is how complicate the tax code is, not everybody is smart enough to do research, that is where the problem is. Why do we need whopping 74K pages of tax book?