1. "Had" is the past tense of have. It isn't short for "had confronted".
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Ivanhr1. "Had" is the past tense of have. It isn't short for "had confronted".Never before had taxpayers confronted so many changes at once as they had
2. "Did" replaces "confronted", not "had confronted" as you wrote.
The sequence of events is clear because of the past perfect.