Between the Great Recession in 2008 and the COVID-19 pandemic in the past couple of years, taxpayers have really been put through the financial wringer. And that financial pain has spread to the IRS as people find they are unable to pay the taxes they owe. Maybe they miscalculated what they owed, or maybe they had a real drop in income that made them choose between food and estimated taxes. Whatever the cause, now they owe money to the IRS.