If a person is paying IRS and it is taken out of the check can the person claim it on their income tax as a deduction and if they can what line does it go on
Federal income tax is never a federal tax deduction, whether current or past due.
Some states allow a state deduction for federal taxes and you could include past-due taxes in the year you actually pay them. You would have to look on the page for state-specific deductions.
There are six states that allow you to enter the federal tax you paid on your state return--Alabama, Iowa. Louisiana, Missouri, Montana, and Oregon. If you are filing in one of these states watch for the deduction when you prepare your state return.