Complexity is eroding voluntary compliance with U.S. tax laws, a member of the American Institute of CPAs Tax Executive Committee told the House of Representatives Small Business Committee this week.

"By and large, small businesses obey the law, but it's only human to inadvertently disobey a law if you do not or cannot understand the rules," TEC member Ronald B. Hegt said. Hegt said that a "lack of deliberation in the legislative process," frequent law changes in recent years, and the increasing magnitude and complexity of the Internal Revenue Code are creating serious compliance issues for small businesses.

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