Agree that few taxpayers of ANY income level understand an income tax system that is FAR too complex. And that this complexity is good for tax preparers' business. But ACA reconciliation is hardly "brutalizing" people any more than figuring any other tax or debt that people might rightly owe. And reconciliation may well benefit folks whose income fell significantly after their initial estimates &/or last reporting (e.g. due to job loss/cut in hrs, diability, retirement, etc.).
FWIW- Figuring ACA MAGI is quite simple-
http://laborcenter.berkeley.edu/pdf/2013/MAGI_summary13.pdf
And keeping track of what MAGI entitles you to what subsidy (if any) is also easy with various on-line calculator sites like this one often linked here.
Subsidy Calculator | The Henry J. Kaiser Family Foundation
This knowledge might just help you get the ACA subsidy you rightfully qualify for if the Feds have the wrong data (e.g. too high MAGI, too small household size, etc.).
BTW- Most taxpayers SHOULD know about AMT 'cause it does not just affect the "rich" anymore. It can be triggered with a gross income as low as $40,401 (for 2013)
http://www.irs.gov/pub/irs-pdf/f6251.pdf
