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Back taxes refer to unpaid taxes that were due in previous years. These can include federal, state, or local taxes that a taxpayer failed to pay by the original due date. Accruing interest and penalties over time, back taxes can lead to serious consequences such as wage garnishment, property liens, or asset seizure. The IRS or local tax authorities may offer payment plans or settlement options, like an Offer in Compromise, to help resolve the debt. It’s important to address back taxes promptly to avoid further financial hardship and legal action. Consulting a tax professional is often recommended.