I've heard a slightly different version of that rational, which I think is more more plausible but cynical. Tax collection is deliberately painful to justify cutting IRS funding and passing tax cuts (mostly for the very wealthy). It doesn't really make a lot of sense rationally, but might be effective as a manipulation tactic.
Well if you work from an assumption that taxation is theft and gov't is an existential threat to liberty then it makes sense why filing for taxes is terrible.
By that very same logic living in a community without paying for public infrastructure is theft as well which would turn a lot of land owners (frozen property taxes) into thieves.
