. . but only amongst taxing authorities. Various authorities can file a lien against your tax return and you will get whatever they don't take.

That happened to me some years back when my taxes were messed up. I had already paid a tax, but the lien hadn't been lifted yet, and then something else got screwed up and I was charged the same amount again - so the same amount three times. That took a few months to straighten out. Then, I filed some paperwork and got much of my original payment back, minus penalties and interest.