If you owe money to the Internal Revenue Service or your state Department of Revenue, that liability does not go away easily. If you do not make proper arrangements to pay the liability, government agencies have very powerful tools to get your attention.
Most taxpayers have adequate withholding and receive a refund every year. What if there is a balance due? Many taxpayers make the mistake of not filing a tax return. Unfortunately, that creates many other problems and the issues do not go away.