Not everyone has a simple tax situation where their employer withholds more than enough money for taxes, and the person perhaps ends up getting a small refund the following tax season.
Instead, many people end up owing money to the IRS.
That tax debt could be due to several reasons such as if a taxpayer's employer didn't withhold enough, they're self-employed and didn't pay enough in estimated taxes, or they had more tax liability than expected.
For the fiscal year 2021, IRS data shows there were more than 10 million taxpayer-delinquent accounts. Total federal tax debt, including penalties and interest, equaled over $133 billion, or approximately $13,000 per delinquent account.