You'd be surprised how many small business owners didn't pay a penny of their taxes last year. That doesn't mean they don't owe taxes. It just means they put off payment, or didn't have enough money because their businesses were so unprofitable.
Maybe you have a mobile dog trimming business and you cut the hair of a lot of poodles in 2016, but you were a few hundred poodles short of making it out of the red. Regardless your reason for getting behind, the IRS will not be lenient if it discovers you skipped paying your due. IRS garnishment and other serious consequences can happen to anyone who is in tax debt.