The tax system is one of the most infuriating aspects of living in the US. For most people IRS _already knows_ how much you owe and why. If you make a mistake on your taxes and underpay they’ll send you a stern letter, and if you overpay they’ll send you a check (this happened to me once, though the refund was only several hundred dollars).
But they make you waste time and money on “filing taxes” instead of just sending you some automated paperwork to approve or contest. Why?