If I owed taxes last year and haven’t made any payment towards it will the IRS take my potential return this year in order to pay my outstanding balance last year?

[VolvoGirl]

Yes, they will take any refunds you get to pay past due taxes.

[Critter]

They will take all you owe including any penalties and interest that has accrued automatically ... there is nothing you need to do except file the return.   If there is anything left over they will refund that amount.