In the late 1970s, I had lunch with the head of the Internal Revenue Service. I broached a subject long on my mind: “I have been told that the section on insurance in the tax code is so complex that fewer people understand it than understand Einstein’s theory of relativity.” He replied that he wouldn’t doubt if that were true. So I followed up and asked, “How can it be enforced?” His answer was that it largely wasn’t.
If this seems shocking, beware—lawlessness is an overwhelming fact of American life, though little attention is paid to this many-unsplendored phenomenon. How many times have we been told that our country is under the rule of law and that nobody is above it? Yet the country’s legal life is defined instead by major zones of lawlessness created, in one aspect, by noncompliance and lack of enforcement and, in another, by raw power, which can be political, economic, or armed. These multiplying zones have pushed the rule of law into little more than a torrent of dysfunctional myths.