If your Oklahoma business is behind on payroll taxes — or you’ve received IRS letters about unpaid 941 deposits — time is not on your side.

Payroll tax debt is one of the most aggressively enforced issues in the IRS system. The agency treats it as theft from your employees — and they don’t hesitate to issue liens, levies, or even refer cases to the IRS Criminal Investigation Division.



At Summit Tax Relief, we help Oklahoma business owners protect their companies, resolve payroll tax problems, and avoid personal liability when possible.

What Are Payroll Taxes?

When you run payroll, your business is required to:



• Withhold Social Security and Medicare taxes (FICA)
  
  
• Withhold federal income tax from employee pay
  
  
• Remit the withheld taxes to the IRS (via Form 941)
  
  
• Pay the employer portion of FICA
  
  

Failure to submit these payments is considered Trust Fund Recovery violation.

Why Payroll Tax Debt Is So Serious

• The IRS treats unpaid 941 taxes as fiduciary theft
  
  
• There’s no statute of limitations on collection
  
  
• The IRS can pursue owners, officers, and bookkeepers personally
  
  
• You may face civil or criminal penalties
  
  
• The business can be shut down or lose its EIN
  
  

Falling behind just a few quarters can trigger aggressive IRS enforcement — even if you’re trying to catch up.

Common Causes of Payroll Tax Debt

• Using withheld taxes to cover business expenses
  
  
• Late filings due to bookkeeping errors or cash flow
  
  
• Fraud or embezzlement by a payroll processor or staff
  
  
• COVID-related revenue drop, then recovery failure
  
  
• Rapid growth without proper payroll compliance setup
  

What the IRS Can Do If You Don’t Act

• File a Notice of Federal Tax Lien
  
  
• Send an Intent to Levy on your business bank account
  
  
• Issue a Wage Garnishment or Accounts Receivable Levy
  
  
• Open a Trust Fund Recovery Penalty (TFRP) investigation
  
  
• Freeze your bank accounts without further warning
  
  
• Refer the case to IRS Criminal Investigation in severe cases

What to Do If You Owe IRS Payroll Taxes

Step 1: Call Summit Tax Relief Immediately

We’ll:

• File IRS Power of Attorney
  
  
• Halt collection activity (when possible)
  
  
• Review your liability and transcripts
  
  
• Prepare to negotiate on your behalf
  
  

Step 2: Get Into Compliance

You must:

• File all missing Form 941s and 940s
  
  
• Make all current deposits on time
  
  
• Provide financial statements or Form 433-B (if required)
  
  

Step 3: Resolve the Balance

Options may include:

• Business Installment Agreement
  
  
• Partial Payment Plan (based on business cash flow)
  
  
• Negotiated Trust Fund Recovery Penalty reduction
  
  
• Currently Not Collectible status (rare but possible)
  
  
• Business Offer in Compromise (rare, but possible)
  

Oklahoma Case Example

Client: Restaurant owner in Edmond, OK



• Owed $118,000 in payroll taxes
  
  
• IRS issued bank levy and started TFRP investigation
  
  
• Summit filed POA, stopped levy, submitted 433-B financials
  
  
• Business entered $875/month payment plan
  
  

IRS dropped TFRP against owner after financial review

Why Work With Summit Tax Relief?

• Oklahoma-based tax resolution firm
  
  
• Led by Marc Boulanger, CPA and IRS payroll tax case expert
  
  
• We help you protect your business, limit personal exposure, and negotiate from strength
  
  
• Flat-fee representation — no surprises, no call centers
  

Internal Links

• Payroll Tax Problems – IRS 941 Enforcement in Oklahoma
  
  
• IRS Form 433-B – What It Means for Your Business
  
  
• IRS Tax Lien in Oklahoma – What It Means and How to Get It Removed

Get Help Now

If your business owes payroll taxes to the IRS, don’t wait for them to shut you down. We’ll help you resolve it — and protect your company and your future.

📞 Call Summit Tax Relief at (833) 477-4911
📅 Schedule Your Free Strategy Call

FAQ

📣 About the Author

Marc Boulanger, CPA is the founder of Summit Tax Relief LLC, a boutique tax resolution firm based in Oklahoma City, OK and trusted by high-income individuals and business owners across Oklahoma.

He is the author of Oklahoma Taxpayers' Guide: Taking A Stand Against the IRS: A Step-by-Step Plan for Dealing With Tax Collectors and Unfiled Returns Without Going Broke, available now on Amazon. The book offers a step-by-step plan for resolving IRS tax debt without losing your business, your home, or your peace of mind.

With over a decade of experience resolving high-stakes IRS and State tax matters, Marc brings strategic insight to complex cases involving wage garnishments, bank levies, unfiled returns, and six-figure tax debts. He is known for helping clients reduce or eliminate tax liabilities through expertly negotiated settlements and compliance plans.

Marc is a Certified Public Accountant licensed in California and Oklahoma and holds the designation of Certified Tax Representation Consultant. He is a member of the American Society of Tax Problem Solvers (ASTPS) — the national organization founded by the educators and practitioners who have trained thousands of CPAs, EAs, and tax attorneys in IRS representation strategy.

Every case is handled with discretion, proven methodology, and direct CPA-led representation — not call center scripts.

📍 Learn more at www.summittaxrelief.com or call (833) 477-4911.