no

Back tax refunds are when you overpay the government. It may take them awhile to catch, but if you overpay them, you will indeed get a back tax refund issued to you.

If you have some legal basis for claiming that you overpaid the tax or that the tax was improperly assessed, then sure. About the only tax people routinely overpay is the income tax. Some overpay because they do not know how to properly fill out a form W-4. Some overpay because they think of it as a forced savings plan (and apparently do not trust banks). Some overpay because of the thrill of getting a big lump sum of their own money back once a year.

You could say prepay, underpay, overpay,

Sure! All you have to do is overpay your taxes by $8000 first.