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He ran through a series of calculations that took into account how the returns were calculated, tax rates and the reduction of personal deductions for people earning more than $250,000 a year (or $300,000 for a married couple).
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Many of the companies calculated taxes by hand or on spreadsheets; Iron Mountain automated tax estimation and payments.
The newspaper said that, when calculating tax liability, it did not include tax paid overseas in its calculations.
High levels of fraud and errors in calculating tax credits have also discredited the system.
His tax liability could also fall now small businesses can use annual accounts as the basis for calculating tax.
The Times created models to calculate tax bills for three other kinds of taxes: property, sales and corporate income.
Once taxable income is arrived at, it is no more difficult to calculate tax owed using a flat tax or looking up the tax in a tax table.
A mistake by the district's business office in calculating tax rates resulted in tax bills that were about $500 lower than they should have been.
Despite devoting time, expense and care to calculating tax and filling in tax returns, half of small businesses worry about making mistakes in applying the rules.
An error in calculating tax rates in Peekskill and a drop in the tax base in Cortlandt will mean higher school tax bills for homeowners in both municipalities who live in the Hendrick Hudson School District.
Across the country, the values counties use to calculate tax bills might be based on assessed values of a year earlier.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com