The tax industry lobbies heavily to influence tax code and laws to maintain their relevance. The IRS has tried many times to either simplify the tax code or offer services to tax payers to simplify reconciling obligations.

Remember in 2016 when the IRS wanted to mail out prefilled tax forms that tax payers would just sign and send back for or with a check? Remember how the tax industry lobbied Congress to pass the Free File Act of 2016 which permanently bars the IRS from providing free filing services?

I suppose that wasn't malice.

What about when big corporations lobby Congress to not close loop holes?

http://www.citizen.org/documents/corporate-tax-lobbying-repo...

Call it "plain old politics" or call it "malice" but either way it's intentional.