There’s no more ridiculous a phrase than “tax debt”.
You can no more have a “tax debt” than you can be in debt to a mugger who didn’t get all the money he wanted from you during the mugging.
Or in debt to a rapist who didn’t get to violently dominate you exactly as he wished.
Or in debt to a disappointed would-be murderer because you didn’t die after he stabbed you 37 times. You don’t owe him your life.
You are not in debt to any archator who didn’t get all he wanted from you. To claim otherwise is insane.
“Taxation” IS theft! Even if you don’t like hearing it and don’t want to admit it. The only debt involved in “taxation” is owed by those who “tax”, not by their victims.