All businesses pay all of their taxes exactly when due, right? That means withholding, other payroll taxes, sales taxes, use taxes, income taxes...every tax, every time, always on time, right? Of course not.

Most business owners know that sales, use, and withholding taxes and the appropriate returns are supposed to be paid and filed on time. However, when under extreme cash flow pressure, some business owners elect to neither pay nor file timely.

The simple fact is that business owners do not always pay these assorted obligations when due. Impaired cash flow due to any number of operational problems can cause a business operator to decide to defer some of these payments. Over time, and with repeated infractions these non-payments can become serious delinquencies with serious consequences.

If these procedures are allowed to continue, at some point the taxing authorities will discover the violation and set out to enforce remedies. Some of these remedies include forfeiture of licenses, penalties, interest and other punishments.

Although it is not always possible to make these problems disappear, it is sometimes possible to reduce them. Each tax delinquency situation has it's own characteristics and complexities.