Simplifying the tax code makes it easier to file.

The 1040 is already really easy to fill out for most people. But you can't just go on the IRS website e-file using the W2 that the IRS already received.

Thought experiment: taxes for everyone are $1 but you have to climb to the top of an icy glacier to place a single dollar bill in a collection box. Is it easy to file these taxes?

No and hence, it wouldn't be considered "simplifying the tax code".

Everyone pays $1 and $1 only is not simple enough? Can’t please some people.