This could be fixed with the Fair Tax.
Pay for your stuff at a retail store, and youre done. No need to file. No need to keep receipts. Put the IRS out of business completely...
Even better is take 15 percent from the under 100,000 folks and 18 percent from all others and no refunds or anything. That is the best way of all I believe. The problem with retail tax is what if nobody bought for a month? Military folks not fed? I know a bit unrealistic but could happen.
If you are going to that way, go Flat Tax. I like the Fair Tax better, but if you are going tax income make everybody pay the same rate - no “progressive” taxes. Everybody pays 18%.