Fact: The birth agonies of the New IRS led to one of the great and terrible PR discoveries in modern democracy, which is that if sensitive issues of governance can be made sufficiently dull and arcane, there will be no need for officials to hide or dissemble, because no one not directly involved will pay enough attention to cause trouble.
Here in the US, we expect government and law to be our conscience. Our superego, you could say. It has something to do with liberal individualism, and something to do with capitalism, but I don't understand much of the theoretical aspect—what I see is what I live in. Americans are in a way crazy. We infantilize ourselves. We don't think of ourselves as citizens—parts of something larger to which we have profound responsibilities. We think of ourselves as citizens when it comes to our rights and privileges, but not our responsibilities. We abdicate our civic responsibilities to the government and expect the government, in effect, to legislate morality.
Sitting there in the Whitney's coffee shop, Irwin pointed through the glass wall up at the play of shadows on a building facade across the street. "That the light strikes a certain wall at a particular time of day in a particular way and it's beautiful," he commented, "that, as far as I'm concerned, now fits all my criteria for art."
At the terminus of Irwin's trajectory, when all the nonessentials had been stripped away, came the core assertion that aesthetic perception itself was the pure subject of art. Art existed not in objects but in a way of seeing.