Question: At the end of their audit, the Solomons are ordered by the IRS to pay back-taxes, some of which for years they weren't even on the planet. Can the IRS actually make people pay taxes for years in which they had no income?
Answer: No, the IRS cannot make you pay taxes during years in which you had no income but this family hasn't reported any income for years. You are still required to report your income every year, and if you fall below a certain threshold you don't pay federal income taxes. The IRS is assuming they are humans who have a house and careers but they have only filed taxes for a couple years (if at all). To the IRS it looks like simple tax evasion.
Answer: The writers often have Dick respond to Mary with a retort that he thinks is in the common vernacular but makes a mistake in wording that is often funny. Dick seems to be imputing a criticism from Mary and responds with a corruption of the more common "I'm going to wear your ass like a hat!" I doubt it has anything to do with owing taxes. Probably just one of the writers assuming a common regional phrase would be universally recognized.
That makes total sense. I always interpreted it as perhaps snowshoes are an expensive item, and given that he was blaming Mary for his newfound financial woes, he was equating her living off his generosity and used snowshoeing as a metaphor.
Phaneron