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Add Businesses are required to withhold certain taxes from the paychecks of their employees. They are to then send these payroll taxes to the IRS. This is known as the "trust tax." <br /> <br /> Most employers know that if they don't meet payroll, or pay their vendors or utilities, they will eventually have to close down their business. Unfortunately, failing to pay employment taxes to the IRS can lead to the same result.<br /> <br /> When a business begins to struggle, and it comes down to whether to pay rent, suppliers, or the IRS, it can look like an easy choice to put off paying their taxes. After all, keeping vendors and the landlord happy can seem like a much more urgent priority. <br /> <br /> Most of the time, business owners going down this path intend to make up the missed payments to the IRS eventually. But this is a very dangerous game. When those payments aren't received, the IRS begins to pursue the business. And to collect, they may levy b

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