The IRS views failing to pay payroll taxes as one of the most severe tax delinquencies because a large portion of the payroll taxes are your employees' withholdings. Not paying your company's payroll taxes is tantamount to stealing your employees' money in the eyes of the IRS.
As a result, penalties for failing to pay your payroll taxes and filing your payroll tax returns on time are much more severe than other types of penalties. They can drastically multiply the amount you owe in a very short time.
If you are behind on your payroll taxes, contact a professional who can work with the IRS on your behalf and get you back on track.