Abstract This chapter urges Congress to simplify the substance of the tax law and the return-preparation process in order to enhance and preserve the benefits of return-based mass taxation. In particular, it endorses proposals to provide a tax agency reconciliation option (i.e., tentative returns prepared for taxpayers by the IRS) for taxpayers with relatively simple tax situations, and for the IRS to establish a secure online database from which all taxpayers could retrieve and download into their returns all their tax information reported to the IRS by third parties.