Evidently that depends on why you are. I know someone that hasn't paid taxes or even filed for 9 years and makes over 100G a year.
I was 213 dollar off on my calculations and the IRS hammered me with a bunch of interest and a demand for payment.
I was about $1,500 off because I missed a small W2 - got a letter so I called and they told me what was missing. Said I’ll check and call you back in 3 days.
I called them back - told them they were right and I was wrong but I didn’t know how I had missed it - oops 😬
The mistake was mine. Blow interest and I made regular $50 payments each month.
Had plenty withheld going forward so they took the balance out of the next year’s refund; so it was all good.
Way back almost 20 years ago.