I am of the opinion that the states should decide for themselves how best to collect tax revenue to pay their federal tax bill.
Use representative apportionment - divide the previous year’s spending by the number of senator and representatives to get to a per senator and per representative cost. That cost is then calculated by the number of senators and representatives for an individual state. That tax bill for the state must be paid from state tax revenues before the state can spend money on state salaries or other state programs.
States are then free to decide for themselves how to collect taxes.
Yes!
The individual citizen should never see a “federal form” or talk to a “federal employee.” Or pay a penny to the federal government.