Any time that you owe money to the IRS for your taxes, you have incurred what is known as a tax debt. There are many ways that you could accrue a tax debt. In some cases, people forget to file their tax returns or pay the taxes they owe, which will create a tax debt. Other times, there is a mistake made on your tax forms which could cause you to pay less than you should have, so you will be informed that you owe a debt. In these situations, there are opportunities for relief from the IRS.