Not the Final Straw, But Close

Obamacare Form 8962: big step backwards from the
goal of tax simplification for middle-income taxpayers

Normally unflappable CPA's are particularly "vexed" this year by the complexity of new tax rules, particularly the requirements of the Affordable Care Act and the repair regulations (over 200 pages) that govern whether business equipment should be capitalized or expensed. [Update-4/7/15: see overview of tangible property regs here] Per Cecilia Kuhn, CPA, from Alexandria:

The tangible property regs is a prime example, but there are numerous others. We failed to push back on the complexity of these regulations. There should be a very simplified version for small businesses and rental properties....

We also need to get our clients to make sure they include all of their tax documents before it comes to us. It’s obvious that the system is starting to break down. Older clients are overwhelmed by all the paperwork; younger clients don’t do paperwork; yet tax filing requirements continue to become ever more complicated.

Sure, tax preparation software is used nowadays by almost all professional preparers, but the changes are so numerous and complicated that programmers who aren't usually accountants often don't get the software to perform the calculations correctly. To say that accountants can just bill for the additional work is too cavalier. Many feel sympathy for clients and "eat the time". Even if accountants can charge for it, the work is mind-numbing.

Older CPA's if they can afford to are quitting, and the jobs are being assumed by less experienced professionals who often don't even know that there are problems much less how to solve them. The good news is that the IRS staff is so overworked (and inexperienced---IRS staff suffers from the same burnout phenomenon that the private sector does) that the odds of being audited have declined well below 1%.