The United States Internal Revenue Service needs to be reformed. Studies show that the IRS is a crippled institution that is in bad need of repair. Our tax code is out of date, and unfortunately is easy to take advantage of it. Most Americans pay takes appropriately yet live in fear of failing an audit. However, a select few reap the rewards if this failing system, and easily outweigh the efforts of so many other Americans in trying to do their civic duty. Should we allow this to continue? Or do we search for more appropriate means. To do so we could research various different country's tax systems.