Owe 941 employment taxes to the IRS? If the answer is yes, the IRS will be looking at you personally as a collection source. The Service will look at anyone they believe may be a Responsible Person of the delinquent business.
Have you filed your W2/W3 forms completely and correctly each year with the Social Security Administration (SSA)? If you haven't filed your W2/W3 forms, your business may be looking at a hefty Civil Penalty.
When a business owes a significant payroll tax debt to the IRS and can't pay it back in a lump sum full payment, the IRS looks to assess the Trust Fund Recovery Penalty portion of the debt to the Responsible Individuals that operate the business.