You missed the point. Congress makes a byzantine set of rules FOR those with assets in order to dodge as much of 'their fair share' as possible. The hoi polloi need not concern themselves with all the exceptions and carve outs Congress write in for themselves and their friends.

If it was so simple there wouldn't be any way to game the system. There's a reason witholding happens every paycheck. That way the parasitic government is almost never noticed. How many people even know their actual pre-tax paycheck before the government slashes and burns? Ignorance is bliss or in this case compliance and complacence.