It seems sort of punitive. You know, “You're paying your tax next year instead of this year. We're going to go get you, because accrual accounting says you have a receivable on your book in the year you did the work rather than the year you got paid. We believe in accrual accounting, so pay up, even if you don't have any money to pay with.”
On November 2nd, 2017. See this statement in context.