Doesn't the IRS do this now by over-withholding taxes? I've always thought making employers tax collectors was kind of a bait and switch. They make you feel good when you get a "refund", but it's a "refund" of your own money that you should have kept. The government was just "holding it for you".
I have often thought one was to get rid of income tax in this country would be to get rid of the employer withholding function. Send everyone a tax bill on or just after January 1st. That would do two things. First, it would shock people into understanding just how much they pay in taxes. Second, it would starve the beast because no one would pay it. I doubt if 10% of the taxpaying public would have the discipline to keep their own money out of their own pockets just to save for the government. They'd spend it instead. So when Uncle Sam sent the bill, the taxpaying public would blow it off. So you'd be faced with putting 90% of the taxpayers in jail. Or going back to employer withholding.
That’s how you kill a union, too.