The study's goal was to determine whether tax experts (a tax expert was defined by association with professional tax organizations and years of experience in the field) believe that the Reform Act has resulted in a Federal tax policy which is substantially more complex than pre-1986 regulations. Individuals interviewed are experts in the practice of providing tax information and tax advice. They were selected from the members of the Tax Sections of the American Bar Association (ABA) and the American Institute of Certified Public Accountants (AICPA). The study sought expert opinions on the impact of the 1986 Act on tax law compliance, whether they thought that there were problems, and if so, precisely what those problems were.

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