It was my understanding that if one didn’t pay the penalties,they could only be taken in lieu of receiving a due tax refund. Has this changed or did I misunderstand?
How is doing so not TAKING your money - i.e., making you pay?
Many people seem to misunderstand tax refunds, as if it is a windfall of unanticipated money. Think of it as change due on a purchase, as if you've paid a $75 grocery bill with a $100 bill. The money you are getting back isn't income or a windfall - it isn't an increase.
It's your money.