Owe IRS Payroll Taxes in Oklahoma? Here’s What to Do Now

If your Oklahoma business is behind on payroll tax deposits — or you’ve received IRS letters about Form 941 liabilities — you’re on a tight timeline.

The IRS treats unpaid payroll taxes as trust fund theft, not just a debt. They don’t hesitate to issue liens, levies, or assign Revenue Officers — and they may come after you personally.

At Boulanger CPA and Consulting PC, we help Oklahoma business owners protect their operations and resolve payroll tax problems before the IRS takes over.

What Are Payroll Taxes?

Your business is required to:

• Withhold Social Security and Medicare (FICA)
• Withhold federal income tax from employees
• Deposit those funds with the IRS (via Form 941)
• Pay the employer portion of payroll tax

Failure to do so may trigger Trust Fund Recovery Penalty (TFRP) investigations — and personal liability.

Why Payroll Tax Debt Is So Serious

• The IRS sees unpaid 941 taxes as fiduciary theft
• There’s no statute of limitations on collection
• You may be held personally liable under the TFRP
• Your business may be shut down or lose its EIN
• You may face civil or criminal penalties

Even a few quarters behind can trigger full-scale enforcement.

Learn More:  Learn how the Trust Fund Recovery Penalty affects business owners.

Common Causes of Payroll Tax Debt

• Using withheld taxes to pay operating expenses
• Late filings due to cash flow or accounting issues
• Fraud or embezzlement by a staff member or processor
• COVID-era debt that was never recovered
• Rapid growth without payroll compliance procedures

What the IRS Can Do If You Don’t Act

• File a Notice of Federal Tax Lien
• Issue a bank levy or wage garnishment
• Open a Trust Fund Recovery Penalty case
• Assign a Revenue Officer
• Freeze business bank accounts
• Refer the case to IRS Criminal Investigation

What to Do If You Owe Payroll Taxes

Step 1: Call Boulanger CPA Immediately

We will:

• File Power of Attorney (Form 2848)
• Pull your full IRS transcripts
• Analyze your compliance and exposure
• Work with the IRS to pause enforcement

Step 2: Get into Compliance

You must:

• File all missing Form 941 and 940 returns
• Start making current deposits immediately
• Be prepared to submit Form 433-B

Step 3: Resolve the Balance

We may propose:

• Installment Agreement
• Partial Payment Plan
• Offer in Compromise (rare)
• Currently Not Collectible (CNC) status
• TFRP reduction or protest

Learn More:  Get help completing IRS Form 433-B correctly.

Oklahoma Case Example

Client: Restaurant owner in Edmond, OK

• Owed $118,000 in unpaid payroll taxes
• IRS issued a bank levy and opened a TFRP case
• We filed Power of Attorney and submitted Form 433-B
• IRS accepted a $875/month payment plan
• TFRP against the owner was dropped after financial review

Why Work With Boulanger CPA?

• ✅ Based in Oklahoma City — expert in local IRS enforcement
• ✅ Licensed CPA-led team — no sales reps
• ✅ Experienced in payroll tax resolution and TFRP defense
• ✅ Flat-fee pricing — no hidden hourly rates
• ✅ We deal with the IRS so you can focus on your business

Don’t Let Payroll Tax Debt Shut You Down

We resolve payroll tax cases before the IRS does it for you.  Understand what happens if you also owe the OTC.

📞 Call (405) 384-4900
📅 Schedule a Free Strategy Call

✍️ About the Author

Marc Boulanger, CPA, is the founder of Boulanger CPA and Consulting PC, a CPA firm based in Oklahoma City, OK.

Marc is the author of Oklahoma Taxpayers' Guide: Taking a Stand Against the IRS and has resolved hundreds of complex federal and state tax cases.

With over a decade of experience in IRS and OTC representation, Marc helps Oklahomans navigate high-stakes tax problems with clear strategy and calm expertise.

He is a Certified Tax Representation Consultant and a member of the American Society of Tax Problem Solvers (ASTPS).

📍 Office: Oklahoma City, OK | 📞 (405) 384-4900 | 🌐 www.oklahomacity.cpa