-The IRS is very aggressive in their collection attempts for past due payroll taxes and the penalties assessed on delinquent payroll tax deposits or filings can dramatically increase the total amount owed in a matter of months. The general rule is how you answer the first five questions asked by the IRS may determine whether you stay in business or are liquidated by the IRS. You should avoid meeting with the IRS regarding payroll taxes until you have met with a professional to discuss your options.