Why Does Tax Have a Busy Season?

Why does tax have a busy season?

Maybe it doesn't have to be this way. A recent conversation gave me an idea for how to solve it.

I went hiking with Giles Pearson on Sunday. It was a beautiful day, and it was the perfect chance to catch up with a new friend. As our conversation turned to work, I asked Giles what busy season was like for him during his time as a tax partner at PwC in New Zealand.

He said that in New Zealand, tax doesn't have much of a busy season. That's because you generally have 12 months to file after the close of your fiscal year.

Why don't we do that here in the US? Make the deadline 12 months later. Spread the work out.

I must be missing something. It makes too much sense. Why don't we do this in the United States?