This is a very interesting question.i guess not,how can someone be tax for money he doesn't own. before you are charge for tax fee, you must have received your wages hence its not possible for you to ve taxed.

Imagine you are working for the government and they owe you let's say two months salary,how can they taxed you when you haven't received your payment,so I guess you can't be taxed for money you have not received because you can't give what you don't have.