A debt on your credit card does. If it turns out that you can't make all your payments, you'd rather owe the credit card issuer than the government. The bank can demand you pay, but it needs a court judgment to attach your pay or seize any assets you have. The government can attach your assets and paycheck right away. The IRS won't let you pay this year's taxes on the installment plan if you still owe money on a previous plan.
Serial debtors have to borrow somewhere else.
The IRS estimates nearly 26 million taxpayers owed money last year. Just 53,309 paid by credit card. Whatever you do, file your tax return on time. The IRS charges 5 percent per month of the taxes due, for every month your return is late. Jane Bryant Quinn covers personal finance for The Washington Post.