It is very important that an employer pay their quarterly payroll taxes. The reason for this is that the IRS considers this to be theft. So, it’s important that you make those quarterly payroll tax payments, and that you file your quarterly payroll tax returns in a timely manner. If you’re unable to make the payments, the IRS will work with you for a while. However, if you continue to be unable to make those payments, the IRS can shut down your business.