One of the most common issues facing the IRS today is how to deal with businesses that owe payroll taxes. This is a hot-button issue for the IRS, which instinctively wants to close the business, sell its assets, and then pursue any unpaid balance against the responsible parties individually. The Service will argue these people withheld money from employees in trust for the IRS, but spent it elsewhere — claiming a violation of trust that is tantamount to thievery. The Internal Revenue Code provides a variety of ways to resolve these disputes, often allowing a business to continue operations — but you must act quickly. Don’t despair — there are solutions.