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Missing option #1: just don't collect income tax on 80% of people, since its not worth it. In this case, IRS would do automatic calculation, and if they say you owe nothing, you don't have to do anything.

Missing option #2: it is just foolish to trust the tax collector to tell you how much you owe. The only way this would possibly work would be radical simplification of the tax code. Since that is not going to happen...




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