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"Doctors and nurses will make mistakes in performing medicine. Making those doctors and nurses personally liable for honest mistakes is, IMO, excessive."

How many other jobs can we apply this to?

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And does it apply to, say, my tax returns?

AFAIK the IRS has historically been more, er, disinterestedly nitpicky as opposed to disproportionately vindictive.

More "you say X we say Y here's your options you are Z days over with a W% rate", rather than "Ah hah! $50 dollars error, time to make an example outta this poor bastard."

Generally, yes. If you make a mistake in your return, the IRS is perfectly happy to accept an amended return, and you pay (or get paid) the difference (perhaps with a penalty fee). They usually only go after you criminally if they think you committed fraud.

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