I have ADHD and suck at doing important things, so I uh, never got around to paying that owed tax. A few years later I get a letter in the mail saying "Because you owe back taxes, the IRS is claiming your state tax return". Because it's a small amount, they did that two years. The back taxes are now paid off, and the IRS has not contacted me since, and I am under the impression they are satisfied with the situation.
The IRS does nothing unless you fragrantly and willfully attempt to defraud them. Mistakes are not something they give a shit about. They will send you a letter that explains what they believe you owe them, and if you do not dispute that situation, they will claim tax returns and other sources they have easy access to pay it off. Garnishing wages is not easy to do and they would likely not do it for small amounts.
I'm so tired of the right wing "if you mess up your tax form the IRS will arrest you!" BS. It's just fear tactics to continue to disassemble the IRS so that they cannot stop large corporations from straight up lying to the IRS.