That’s ok for the big players with deep pockets. For the little guy this is a much bigger problem. As it should. It would just be nice if law breaking would be a bigger problem for the bigger companies too.
I've misfiled several times due to being young and stupid.
Each time I got a piece of mail asking my to call the IRS to clear it up, and every time the agent was nice and very helpful clearing it up, and not fined.
The IRS used to have a much worse reputation. Congress passed the Internal Revenue Service Restructuring and Reform Act of 1998 and improved their customer service.
> No country is out here destroying productive businesses because they made a paperwork mistake.
New Zealand. The Accident Compensation Corporation, a compulsory insurance scheme, is absolutely feral. Will crush you "because rules" without a thought.