I have a neighbor who failed miserably at paying their taxes quarterly for their small business, long story short they eventually ended up owing the IRS $120K. They recently negotiated a settlement of $30K. Poof $90K forgiven. Wouldn't APT even thinks out just a bit so we all get the same impartial treatment? In the case I mention above the type of small business had lots of consumable costs that would have collected the taxes silently and efficiently from the business owner in small amounts, the temptation to ignore the tax man and keep spending the income side without managing the expense side of the business would not have got away from them.
Scott
