The payment of Internal Revenue Service payroll tax is required by businesses that have employees. Employers generally pay this tax to the IRS once every quarter. Any business who is late with this tax payment, or who fails to pay the IRS payroll tax at all will end up with enormous penalties that can be quite difficult to pay. A five percent or more monthly interest penalty on the late payroll tax can add up very quickly. There are exceptionally informed tax attorneys who can help you to stop these high penalties from continuing to rise by discussing your case with the IRS. If a company IRS payroll tax continues to be late, any business assets can be confiscated. If the value of these assets is not enough to recover the owed amount, the IRS may then begin to question high-ranking officials in the business.