My understanding is that most Western European get what amounts to a "final bill" for the previous year sometime early on each year. It shows what you owe. If you don't want to contest it, you just pay it and you're done.

The fact that our government has made such a process for fulfilling a legal obligation speaks volumes about the mafia-like nature of our federal government.

I pay lots of property tax where I live. But its just a bill. I can and sometimes do dispute the amount owed. But imagine if each year instead of that process I had to hire an independent team to determine what I owe, make a case for that, then submit that to my local tax authority. That's basically what the IRS does with individuals.