Small business tax problems come in three flavors: unpaid income tax, unpaid payroll tax, and unfiled returns. Payroll tax is the most dangerous because it creates personal liability through the Trust Fund Recovery Penalty under IRC Section 6672.
The IRS assigns revenue officers to business cases more quickly than individual cases. They will show up at your place of business. They will interview your employees. Having a tax attorney in place before that happens changes the entire dynamic. Protect your business.