A while back I living in NYC and doing IT full-time in NJ while also consulting with a home-office business. This required me to file US Federal, New York State, New Jersey State, and New York City taxes, including all the complex forms for self-employment, business income and expenses, depreciation and amortization of property, etc.
I created a complex Excel spreadsheet with a master tab that has 156 lines of calculations representing every line and field in all the forms that I had to file that were calculated dynamically from multiple pivot tables in tabs that were consolidated from other tabs that were the source of income, personal & business expenses, car, house, and tax tables.
I would update the master tab according to this year's tax code changes in the instruction manuals for the forms and update every line with the current year's additions or formula changes. Then I populated the tables with values from my W2, 1099's, and utilities, bills, receipts, expenses, and then entered this year's tax table information. The spreadsheet would automatically calculate my taxes and all the lines of all the forms.
At the end I filled-out the PDF versions of the forms and saved them. Then I used TaxSlayer.com to enter my values and use that web site to cross-check my numbers then file electronically.
One year I found that TaxSlayer.com's web site had an addition/subtraction error in their forms that calculated the hold-over value incorrectly and reported it to them to fix it and to the IRS since it caused a minor error on my taxes.
Another year NYS taxation department sent me a case complaint that I deducted an incorrect amount of NYC city taxes from my state taxes and I fought them and won the case by showing them a canceled check of paid NYC city taxes for my self-employed business and they reversed the case so I won against "The Tax Man".
No accountants needed, no tax software needed, you just need patience and arithmetic with some simple Excel formulas thrown in. Best part of the dynamic calculations is that when I want to forecast my taxes I can change some numbers on some of the tables and see the whole thing change after recalculating.
Still, US taxes needed to be simplified and be more evenly spread out and fair to everyone. eFile should not be necessary as the IRS should use your income info anyway from various sources and send you a letter stating that the correct taxes were withheld every year from your income automatically. Difficult taxes haven't helped anyone in rebelling against the IRS or simplifying the tax code we've seen, only have created a tax software filing lobby spending millions on keeping taxes difficult. After taxes, let's go after the legal and court system complexities.