> I think we've fairly well established that the complexity of the code isn't the problem. The IRS knows what you owe and could just tell you if they wanted to.
The IRS has no way to know which of your expenditures are tax-deductible.
The IRS has no way to know which of your expenditures are tax-deductible.
A whole lot of preparing a tax return is plugging in numbers from forms that are sent to you and the IRS. It would be simpler (but perhaps less timely) if the IRS sent the taxpayer the return and if you disagreed, you could send in an ammended form with any documentation, or just pay the bill/cash the check.
Pretending the IRS "knows exactly what you owe and could just tell you" is just as disingenuous. In both cases, it's more complicated than that.