I agree. The IRS definitely does not know how much I owe each year.
However, they do have an estimate and the vast majority of people would accept this estimate. So I think it's reasonable to suggest it ought to be provided.
I think the strongest counter-argument against this approach is in regards to bad actors and who discloses first. If you're thinking about hiding income and the first step is the government telling you what it thinks then you're very likely to continue to conceal and/or have a defense against a charge of concealment down the road ("I just used the IRS figures!")
It's a much more difficult situation for a bad actor if they have to disclose first without knowing for sure what the IRS knows.
However, they do have an estimate and the vast majority of people would accept this estimate. So I think it's reasonable to suggest it ought to be provided.
I think the strongest counter-argument against this approach is in regards to bad actors and who discloses first. If you're thinking about hiding income and the first step is the government telling you what it thinks then you're very likely to continue to conceal and/or have a defense against a charge of concealment down the road ("I just used the IRS figures!")
It's a much more difficult situation for a bad actor if they have to disclose first without knowing for sure what the IRS knows.