The IRS views failing to pay payroll taxes as the cardinal sin of tax delinquency because a large portion of the payroll taxes is your employees' withholdings. From the IRS standpoint, 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 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 short time.
If you are behind on paying payroll taxes for your company, the IRS will be extremely aggressive pursuing collection of this type of tax. They would prefer to seize your business assets, close your business, and sell your assets at auction than allow you to continue amassing additional payroll tax liabilities.
If you are behind on your payroll taxes, do not meet with the IRS on your own. How you answer their initial questions can determine whether you stay in business or not. It is critical you hire a professional representative who knows how the IRS operates.