The Internal Revenue Service tends to be aggressive in its effort to collect delinquent payroll taxes because a large portion of your payroll tax obligations are your employee witholdings. The Internal Revenue Service considers you their agent in collecting payroll taxes on their behalf. The Internal Revenue Service has the power to hold you personally responsible for a large portion of the unpaid taxes. They may have the authority to seize certain assets or shut your business down should you be unable to make payment.
If you are behind on your payroll taxes, it may be advisable to hire professional representation.
