As 2013 wanes, I’m reminded that this year there are a number of tax changes slated to take effect that must be considered. As you might have expected, most of the changes affect higher income taxpayers but in my opinion, monetary impact aside, the worst part is that it adds more complexity to an already complicated tax code. In fact, the 2013 tax code is 73,954 standard size pages of especially dry and sometimes grueling requirements. Shouldn’t something be done to simplify this monstrosity that has been created over the years? I’m not suggesting that a flat tax is the answer but just think about the time and money that could be saved by taxpayers and the federal government alike if the code could be simplified. Do we really need almost 74,000 pages?