That isn’t how taxes work in the usa. The government borrows money from your/our future prints it to pay all its bills. Taxes just cover a bit of the expenditures when they come in. The government can care less about balancing the budget. So it doesn’t matter if they get their money throughout the year or in April you wont hurt them. Only thing at risk is general people being audited and hurt also i believe you pay a penalty for not paying through the year. Since I have been alive we never have had a surplus. It would take years of a democratic presidency for the surplus to hit as the programs take years to produce profits and reduce the deficit. Sadly a democratic president/platform never stays popular for long enough.