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Things are more complicated than you think.

There are many SSNs in use by multiple people. It's an immigration issue so the IRS turns a blind eye.

Also there's a larger number of cases where the address the IRS has on file is incorrect.

So there's a huge risk of the refund going to the wrong person with pre-filled returns.

Yeah PAYE is really really hard and complex. The only countries that do it are Germany and the UK and France (from 2018) and Australia and New Zealand and Ireland and ... etc. etc.

Population of: USA: 325 million Germany: 81 million France: 65 million UK: 65 million Australia: 21 million New Zealand: 4.7 million

This is a tired trope, because this seems to forget that more people also equals more resources to deal with more people. It's not a substantive argument to just say "well there's more of us so this can never work", which is what I assume you're trying to say here.

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