In light of the current economic slowdown and the tightening of credit, it is more common than ever for employers find themselves burdened with is unpaid payroll taxes. Business owners generally match the employment taxes withheld from their employees’ pay checks and remit those to the IRS along with the standard federal and state tax withholdings. When times are tough, it is not uncommon for an employer to delay in paying its payroll withholdings in the hope of being able to send them later when circumstances have improved
