So you owe back taxes and can’t pay right now.... put it on layaway (kinda). A payment plan can prevent involuntary collection action!
What is a payment plan?
A payment plan is an agreement with the IRS to pay the taxes you owe within an extended timeframe. You should request a payment plan if you believe you will be able to pay your taxes in full within the extended time frame. If you qualify for a short-term payment plan you will not be liable for a user fee. Not paying your taxes when they are due may cause the filing of a Notice of Federal Tax Lien and/or an IRS levy action. See Publication 594, The IRS Collection Process (PDF).
Click here for more information for IRS:
https://www.irs.gov/payments/payment-plans-installment-agreements
Click here for more information on the California Franchise Tax Board:
https://www.ftb.ca.gov/pay/payment-plans/index.asp