The IRS views failing to pay payroll taxes as the cardinal sin of tax delinquency because a large portion of the payroll taxes are your employees' withholdings. Not paying your company's payroll taxes is tantamount to stealing your employees' money.
As a result, penalties for failing to pay your payroll taxes and not filing your payroll tax returns on time are much more severe than other types of penalties. They can drastically multiply the amount you owe in a very short time.
If you are behind on paying payroll taxes for your company, you are in a high risk situation. The IRS is very aggressive pursuing collection of this type of tax.
If you are behind on your payroll taxes, it is critical that you consider hiring a professional representative who can assist you with corrective action.