In all seriousness, I once took it for granted that, assuming perfect good faith and honesty on the part of the filer, and assuming perfectly complete and accurate records, there would automatically be one precise and correct figure for the amount of (say) income tax to be filed, at least in theory. Since that time, I have learned that, while arithmetic may be straightforward, within the tax code and even within generally accepted accounting principles, there are always huge areas of ambiguity, even for the average person filing a 1040EZ.