I don't know, but I guess that the intricacies of tax law are written down. And to study that (
https://www.law.cornell.edu/uscode/text/1/112b here?) you need to be able to be quite proficient at reading. And usually proficiency at efficient reading of laws translates to an ok command over speaking/writing as well (which apparently is not the case here)... if you read weird words a 100 times, I expect a moderately intelligent person to remember how to spell them...