The 2013 Federal budget is out, all 256 pages of it. I’ve not read it in full just yet, but I’m struck by the topic of the second section, “Simplify.” It states “Simplify the Tax Code and Lower Tax Rates. The tax system should be simplified and work for all Americans with lower individual and corporate tax rates and fewer tax brackets.” If only such things were possible. A nice sentiment, but I’m not buying it.