Deduction of Taxes Paid in Prior Year

[elmo307]

The IRS caught something on my return and I owed 10000 more than what i had already paid in 2006. After some time, they put a lien on me and took the money ($12700 due add'l penalty and late fees) from my bank account 4 years later in 2011. Question, since I "paid" them in 2011 (for this owed tax for 2006) can I deduct the amount for 2011?

[Mr. Knowitall]

I'm not sure what you are trying to ask. You don't get to deduct a prior year's overdue taxes from your current year's tax bill.

[Bubba Jimmy]

Federal income taxes paid are never deductible in any year.