The tax code isn’t software. It doesn’t run on a computer. But it’s still code. It’s a series of algorithms that takes an input— financial information for the year—and produces an output: the amount of tax owed. It’s incredibly complex code; there are a bazillion details and exceptions and special cases. It consists of government laws, rulings from the tax authorities, judicial decisions, and legal opinions. Like computer code, the tax code has bugs. They might be mistakes in how the tax laws were written. They might be mistakes in how the tax code is interpreted, oversights in how parts of the law were conceived, or unintended omissions of some sort or another. They might arise from the exponentially huge number of ways different parts of the tax code interact.

中文翻译：

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破解税法

税码不是软件。它不在计算机上运行。但它仍然是代码。它是一系列算法，它接受一个输入——当年的财务信息——并产生一个输出：所欠的税额。这是极其复杂的代码；有无数的细节、例外和特殊情况。它由政府法律、税务机关的裁决、司法决定和法律意见组成。与计算机代码一样，税码也有漏洞。它们可能是税法编写方式的错误。它们可能是税法解释方式的错误、法律部分构思方式的疏忽，或者是某种形式的意外遗漏。它们可能源于税法不同部分相互作用的指数级数量。