In his defense, he did say "... for most people".

And that's true if all you do is have W-2 income, and RSUs/ESPPs. ESPPs were the most complex thing I had to deal with until I stupidly decided to do things and get K-1s.

Fair point, but the actual "tax code" (Title 26 of the US Code) is extremely complex for most people to understand. If he is referring to IRS Form Instructions as the tax code, yes those are usually not very complex. From my perspective K1s, RSUs, & ESPPs are as simple as a W2 with state tax withholding and I think that is why I am struggling with so many of the comments on this post - I simply can't relate.