If you took $10 from me and then gave it back to me I would not have any more money and therefore the action would be pointless and there would be no reason to do it.
You might as well say that the government can double defense spending or social security spending or any other kind of spending at the snap of the fingers.
If the government spends several trillion dollars more to pay UBI on top of all the other things it currently pays for then it will have to collect several trillion dollars more in taxes to fund the UBI over and above all the things it currently pays for. Tripling corp taxes and doubling income taxes would not be enough.
You argument makes as much sense as saying that pulling on your bootstraps will lift your feet into the air.