Since the tax code has been set up the way it is, people hire these other people who are called accountants. These individuals know the tax laws and they actually look for the loopholes and allowances that the law entitles their clients to take. Of course while these laws  are in effect, liberals get very indignant about it, while (as everyone knows) they themselves never take the loopholes and they just throw their money in the pot as ask the government to tax it at the highest bracket rate. However, if they really did that, the IRS would correct their return for them and they would still get the lower rate. When you sell securities, you need to fill out the proper forms.

Sadly, as  look back- I see that the US Congress has been under the control of Democrats for about 48 out of the last 60 years as the modern tax codes have evolved. I would NEVER want to say that it was DEMOCRAPS who had the biggest hand in devising these tax codes because as everyone knows- that would be politically incorrect.