Even ignoring the compliance issues the government would never do that. They already do not do that with income taxes--having changed the system to "pay as you go" as soon as they hiked it (WWII, then--surprise!--never cut it for peacetime) to levels where it would matter to most Americans.

Instead they "withhold," helping themselves to an interest-free loan and obscuring the bill so the average Joe grumbles a bit sometime when he sees his pay stub but has little awareness of his actual tax liability; then he jumps for joy at his "refund" April 15 when the government kindly returns his money that was never theirs in the first place. Hooray!