This argument comes up a lot and it's an astounding oversimplification and gross misunderstanding of how taxes work in the US. The IRS does not know how much you owe until you file. They may have a rough approximation, but they absolutely don't know anything close enough to be able to bill you.
If you only have W2 income and take the standard deduction, 99% of what you need to know they know. Only changes like new address, dependent, etc would really be relevant.
