Three explanations for Obama's Tax Evaders

There has been a lot of discussion about the errors of the Secretary of the Treasury and Secretary of Health and Human Services' tax evasion. From what I have read there are three possible explanations. First, these two people were scofflaws and should not be allowed to hold their office. From my perspective, that is the least satisfying. Second, these are honest mistakes, albeit larger than most people would consider trivial. The third, in my mind seems the most likely, the tax code is so convoluted that these kinds of errors are possible and even likely.

Each of the explanations lead to different conclusions. The first two would suggest that the Senate should not have confirmed the one and should not confirm the other. But the third would require a bit more thought. How about redoing the tax system so that it is a bit less like a creation of the modern pharacies? Unfortunately, our tax writers are not likely to get this one!