Which tax law provision cannot be justified as promoting administrative feasibility?

The reasoning behind selecting annual adjustments for indexation of the standard deduction as the provision that cannot be justified as promoting administrative feasibility lies in the nature and implications of this provision.

Indexing the standard deduction to inflation increases the complexity of tax administration because it requires ongoing adjustments to be calculated and applied each year based on inflation metrics. While this provision serves to keep the deduction relevant to current economic conditions, it does not necessarily enhance efficiency or ease for tax administration, as it introduces additional steps and resources for adjusting and informing taxpayers about the new deduction amounts each year.

In contrast, penalties for failure to file a return, personal casualty losses exceeding a certain percentage of Adjusted Gross Income (AGI), and deductions for charitable contributions have clearer administrative justifications. These provisions can facilitate more straightforward enforcement of compliance measures and provide clear frameworks that help in both tax compliance and administration. Therefore, the indexation of the standard deduction does not align with the goal of administering tax laws in a way that maximizes efficiency and simplicity in operations for both taxpayers and the IRS.