Chicago - THE Internal Revenue Service filing deadline is almost upon us, forcing us once again to fill out exasperating tax forms. Spurred on by the grumbling, Congress will most likely make noises about introducing tax reforms that never come about. Experts will again bemoan the deductions and loopholes of the system and the complexity of the alternative minimum tax.

Rather than rehash the same old debates, though, we would do better to aim at the middle and ask why most Americans have to do their taxes at all.

You see, many people do not have a complex tax situation. They don't itemize. They get income only from simple places -- like wages from their job and interest from their bank. And here's the kicker: this information is already sent directly to the Internal Revenue Service by taxpayers' employers and banks.

Indeed, for many Americans, literally every line they fill out on their tax return is information the I.R.S. already has. (If you don't believe it, try not filling out the "wages" line on your tax return next year and see what happens. You'll receive a notice that states your wages -- and assesses a penalty for not reporting them.)