According to U. S. News, the Internal Revenue Service (IRS) can press criminal charges against a citizen for not paying taxes which can result in jail time. "U.S. News" notes that the IRS uses the pursuit of criminal charges and jail time as a final attempt to collect past-due taxes.
HowStuffWorks reports that the IRS gives citizens many chances to pay past due taxes before criminal charges are considered. In most cases the IRS informs the citizen of the debt and gives the person a chance to file the past due taxes independently before filing a substitute tax return for the person and sending a tax bill. If the citizen still refuses to pay, the IRS can place a lien against bank accounts and personal property, seize property or seek imprisonment.