I have read several articles suggesting that the US does this more than most other countries, has a more complicated tax code as a result, and that is one reason why the US doesn't have more automated collection like most other countries.
But I don't have the articles at hand, and don't feel like an internet debate today, left as an exersize to the reader!
The US is special because the process of writing the tax code is corrupt. (Not uniquely corrupt, but certainly near an extreme among major countries.)
The US is also special because it has 50 states, all of which have their own thoughts about taxes.