Yes, it can be. Most computers only have two built-in USB hubs with multiple ports per hub. Each hub uses a different IRQ and usually shares with another device.
A couple of things can go wrong.
1) The USB hub gets overloaded when you try to use the USB headset and it locks the bus up.
2) The USB hub is sharing an IRQ with another high data use device and the sharing causes latency problems so severe the computer locks up.
I really do not care for USB based headsets. They use far more CPU cycles than an onboard sound chip does, and that is pretty bad.