Tax delinquency refers to tax amount(s) owed by an individual or business from the government, such as the Internal Revenue Services (IRS), Franchise Tax Board (FTB), Employment Development Department (EDD), or Board of Equalization (BOE), that are not paid on/or before the assigned due date. Ignoring tax delinquencies may be subject to penalties such as additional fees, interests, etc., and/or punishable by law.