If you have been delinquent in paying your payroll taxes, you need to seek out  representation immediately. IRS sees all delinquent payroll taxes as stealing from your employees money. As a result you could end up with jail time as well as severe penalties. The IRS has severe penalties for this including seizing your business, assets, closing your doors to your company selling your assets at auctions, as well as your private assets.  We highly suggest you do not meet with IRS alone.  When the IRS questions you the  it may determine if you can continue doing business or not. It is critical to have professional representation that knows how the IRS does business and what better representation than a former auditor to do this. For more information contact Mospens & Associates.