Wow man that's crazy! In the US that type of thing (freezing to collect taxes) is usually reserved for the most extreme circumstances, known as a jeopardy assessment:
https://www.irs.gov/irm/part5/irm_05-017-015.html
It's for illicit activities usually, not for common citizens who in the US get plenty of chances to catch up their payments; and sometimes, a free reduction "offer in compromise." Sometimes they may lien assets/accounts or garnish wages, but it's not as common as you get many late bills and chances as long as you respond to the IRS. Great article, I followed.
Edit: to mbg11's point, the IRS can/will prevent future refunds from going out when there is a delinquent balance, they use refunds to apply against the delinquency.
If anything, in the US, if individuals don't pay their tax bill from prior years, their tax refunds are simply seized by the IRS to pay off any remaining balances.
Source: Me and the many experiences of trying to explain to people why they didn't get a refund this year...