For employers, Iwry says, it would be no more complicated than direct deposit of a paycheck and involve no contributions, outlays, or investment decisions.

Iwry-who lives near Washington with his wife, Daryl Lander, a lawyer in solo practice, and his college-bound son-may have a tolerance for complexity in his DNA.

His father, Samuel Iwry, was a Bible scholar in Poland who joined the resistance during World War II, and made his way to Shanghai, where he negotiated with the British to allow Jewish families to emigrate from Asia to Palestine. He married the woman who nursed him back to health after he was imprisoned by the Japanese, and the couple moved to the U.S., where the senior Iwry became a professor at Johns Hopkins University and worked to decode the Dead Sea Scrolls.

For someone who chooses his words as if he is giving a deposition, the younger Iwry has the unlikely distinction, along with humorist Dave Barry, of being among the most quoted in the recently published "As Certain as Death: Quotations About Taxes," by Jeffery L. Yablon, a tax partner in the Washington office of Pillsbury Winthrop Shaw Pittman.

In one, Iwry compares the tax code to the Bible: "Of only one other book can it be said . . . that great minds have devoted countless hours to the scrutiny and learned exegesis of every passage; that differing interpretations of the text have given rise to some of humanity's most epic struggles; and that, while millions mine it for valuable insights and inspiration, those who claim to live by the book and follow its precepts probably far outnumber those who actually do so."

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