No, but humans would be capable of making something which could serve as a crow's nest, while a crow wouldn't be able to do taxes if we let it...

Are you sure? I would be very surprised if a human could build a nest that a crow would accept unaltered.

Most birds’ nests are built much more intricately than just a pile of sticks thrown together! Usually built from layers of different materials, sometimes weaved or plastered with mud/clay/bird-spit.

E.g. sparrows pick up lavender in my garden, because the oils repel some pests etc.