If you're behind on 941 deposits, understand what you're holding: taxes withheld from employee paychecks are not the company's money, and the IRS pursues them with a severity ordinary income tax debt never sees. This is the tax problem that closes businesses.
What makes payroll debt different
- The Trust Fund Recovery Penalty — the IRS can assess the trust-fund portion against you personally: owners, officers, even bookkeepers who chose which bills got paid. The corporate veil does not protect you here.
- Faster, harsher collection — revenue officers show up in person for payroll cases; liens and levies come quickly.
- Compounding failure — each missed deposit triggers its own cascade of penalties, up to catastrophic percentages of the tax.
- No discharge — trust-fund taxes survive bankruptcy. There is no waiting this one out.
What we do — starting today
- Stop the bleeding — current deposits start immediately; nothing can be negotiated while the hole deepens.
- Deal with the revenue officer for you — you should not face those interviews alone; answers given casually decide personal liability.
- Defend the TFRP where possible — willfulness and responsibility are legal tests, and they're contestable.
- Negotiate the resolution — an arrangement the business can survive.
This is the call-today page. Payroll cases escalate faster than any other. If a revenue officer has already contacted you, call 954-253-4059 before you call them back.