The IRS is very aggressive in its collection attempts for past due payroll taxes. The penalties assessed on delinquent payroll tax deposits or filings can dramatically increase the total amount owed in a matter of months. We believe it is critical to have a CPA, Attorney, or Enrolled Agent represent you, the taxpayer, in these types of situations. How you answer the first five questions asked by the IRS may determine whether you stay in business or find your business liquidated by the IRS. You would do best to avoid meeting with any IRS representatives regarding payroll taxes until you have met with a professional to discuss your options.