I don't have the numbers, unfortunately, for the U.S. I do know that the way our system needs to work, and does work, in a self-assessing system is that taxpayers are expected to self-assess, CRA is expected to do their job and review the particular aspects of their tax filings. Conversations happen if there's a dispute. Sometimes it goes to court, but in the Canadian context that's very rare. Very rare. They're encouraged to settle because the court system just can't handle any volume.
