Can a person draw their ss if they owe back taxes?

Yes. You can still draw SS even if you owe back taxes. The two are not connected. That does not stop you from still owing back taxes.

First, because they are both collected at the same time, and off a similar although not exactly the same tax base, it is very uncommon to be able to owe one and not the other.

Under a number of laws, the federal government cannot pay any type of bill or monry to anyone or corporation that owes it (or owes a co-operating State0 any money. The amounts will be paid to the debt. There are some restrictions for certain payments SS Disability may be one for example, as to how much of any payment may be held back or redirected.

Most States participate in a program where money owed by its citizens to another government will have any refund/benefits sent there first. This is common but most strongly scene with skipped child support payments. (Basically, you ain't getting nothing from no body until that debt is paid off).