Writing in the Wall Street Journal, Gordon Crovitz lays out the ObamaCare reality.

The Government Accountability Office last year calculated that for the IRS alone, implementing ObamaCare would be a “massive undertaking that involves 47 different statutory provisions and extensive coordination.” Among them: “disclosure of taxpayer information for determining subsidy eligibility,” “drug manufacturer tax” and “high-cost health plan tax.” Senate staffers created a mind-boggling graphic showing ObamaCare’s various agencies and regulators, which can be viewed athttp://1.usa.gov/acamess.

Ironically, President Obama’s former top regulator is among the best known proponents of less complexity. Cass Sunstein, who oversaw regulations for the White House in 2009-12, is the author of “Simpler: The Future of Government,” published earlier this year.

Train wreck.