If you are a corporation and owes more payroll taxes then you can pay, Joe has developed a method that trims the taxes down to just the trust fund. The corporation will save the matching of the trust fund, the interest and the penalties Also, the 940 taxes and any corporate taxes. Also, it may create a capital loss deduction for your personal income taxes. All this without filing a bankruptcy or offer in compromise. This is a proven method that the IRS was never able to go against. Why? Because it is all according to their rules. This is the benefit of professional experience. It takes many years and various tax cases over the years to fully learn how to effectively deal with the IRS. We want to do that for you too.