If you have employees and don’t pay the full amount of taxes for their wages, the IRS is especially aggressive in collecting. Penalties are high and can add up fast. It can be easy to put off paying payroll taxes when other creditors are putting pressure on you, but the government considers any tax you withhold from employees as theirs, and treat it a little like theft. This is one tax problem that’s more likely to be treated as criminal and if your business doesn’t have the funds to pay them, the debt can be transferred to the owners or other responsible people in the business.