In the past I have had to fire clients for “willfulness”. That is paying other creditors with available funds and not making the timely payroll taxes which is an example of what the IRS terms as willfulness.
There is no defense against willfulness.
Not paying payroll taxes is a serious issue and one not to be taken lightly. To the point that jail time could be a punishment for not paying the payroll taxes.
Granted that there are business ebbs and flows, but cash flow shortages should not come at the expense of timely payment of payroll taxes.
If you have exercised “willfulness”, you may need some assistance in setting your business priorities, give us a call.