I get so excited about payroll taxes because most business owners don’t understand how serious it is. If you have an employee working for you, and you are withholding their payroll taxes, you have a duty to pay that money over to the government. Sometimes business owners are struggling and the funds that they have taken from the employees to pay for payroll taxes, they put in their operations account and they start using that money for business expenses for rent, for SDG&E, for anything to basically keep the lights on. When you are withholding that money and not paying it over to the government, the government can come back and make you personally liable. This happens with the IRS and with the state of California. If you go back and are assessed this liability, the business owes the liability and you as an individual can be personally assessed to this liability. The government can come back and collect from you as an individual who is responsible and willful party that was involved in not paying over these payroll taxes.