In the eyes of the IRS, failing to pay your payroll taxes is the cardinal sin of tax delinquency because a large portion of the payroll taxes are your employees' withholdings. In other words, it's the equivalent of stealing your employees' money. As a result, penalties for failing to pay your payroll taxes in full, and for not filing your payroll tax returns on time, are much more severe than other types of tax penalties. The amount you owe can drastically multiply in a very short period of time.
The IRS is adamant about collecting everything that is owed to them; they'd rather put you out of business than allow you to continue amassing additional payroll tax liabilities. If you are behind on your payroll taxes, do not try to handle the IRS on your own. How you answer their initial questions can determine whether or not you stay in business. It's critical that you meet with a professional representative who knows how the IRS operates: