Seems like an anti-pattern to involve so many unique human perspectives on who owes what. An authority should establish what taxes are owed objectively, and the system should just send out invoices.
If you have a problem with that, build a robust appeal process. Essentially what we have now is an appeal process for every single person.
This ignores the reality that the authority in question doesn't have all of the necessary information. This isn't just a matter of reporting wages and such, it also involves decisions such as accounting information such as depreciation periods, business expenses and many other factors.
If you have a problem with that, build a robust appeal process. Essentially what we have now is an appeal process for every single person.