That is against US tax law.
Taxes are actually owed on a quarterly basis in the US, as any business owner would know.
Employers are required to withhold from every paycheck.
Technically, if you have a big capital gain in one quarter, you should make a tax payment by the filing date for that quarter.
If you don’t do this in a single year, the IRS will let it slide. If it happens two years in a row, you could be subject to penalties.
Is this right? Hell no, but it’s been the law for many years.
Trust me on this one.
If the FedGov tried to nullify circulating currency,
tax law is the last thing anyone is going to be concerned with.
(And FWIW I am extremely well acquainted with current withholding regs.)