Tax Time

I just bought Turbo Tax and am starting to input my tax info. Turbo Tax is great--easy, helpful, and a whole lot smarter than I am about taxes. I hit a little snag figuring out some cost prices of a couple stocks that I sold last year, so I put the whole pile of papers aside for a bit hoping that a break will help my brain figure out how to compute the cost price of a stock that was received when another stock was taken over and morphed into 4 different companies, each with its own percentage value of the original stock. My head hurts again just typing that. Anyway, I heard on the news today that the state of California is almost bankrupt. I also heard that if you are due a tax refund from California you might receive an IOU that will be paid when the state gets some money. What is up with that??? I started to wonder...does it work both ways? I mean, if you OWE money, can you just enclose a note with your tax forms saying, "I'm a little short right now but this note will serve as your IOU--and when I get some money I'll send it in."??? I'm guessing not, but it sure would be fun!