Once a company runs into trouble, management can bet there are a lot of people standing in line waiting to be paid. When money becomes scarce, leaders of troubled companies usually just pay the employees, the rent, electric, telephone, health insurance, and the banks. Notice that I didn’t say they paid the taxing authorities. No matter how many stories people read about what can happen to individuals and companies that don’t pay their taxes, owners of small companies feel they are either so small that no one will notice and/or by the time they do the company will be back on track.