I'm curious, what happens in your scenario if you reply 'no'?

This is not true in regards to the US Tax code. There's a reason the tax preparation industry is so large in this country.

they send a bill of the expected amount, and you do your taxes on your end (if you so choose) to make sure its correct. If wrong, you submit your taxes, and move on with life.

for the vast majority of people, you have a w2 or some other accounts that submit stuff to the IRS, and these same people mostly take standard deductions, its a simple computation.

The US likely wont do this, because they potentially miss out on income that honest peopel will report, when it hasn't been reported to them (for example cash tips / gambling winnings under W2G and things like that.

The giant tax prep industry can still be there for everyone else.