From the Flashpoints blog
One of the more common ways small business owners get into trouble with the IRS is by getting behind on their payroll taxes. Normally you would pay your employees, withhold the appropriate taxes (income and employment taxes), and remit those funds along with your (as the employer) share of your federal tax deposit to the IRS on a monthly or quarterly schedule (depending on the size of your payroll). When you pay your employees, withhold the appropriate taxes, and then don’t send the funds to the IRS, you can find yourself in serious trouble.
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