You have a successful company, but your cash flow dips from time to time, and the payroll tax deposit isn't made on time. Perhaps you were caught up in other matters and skipped your quarterly payroll tax returns.
Regardless of the cause, you're behind on your payroll tax filings and payments. You might think you're temporarily borrowing money from the IRS while your business recovers, but the government doesn't see it that way.
The IRS needs that money to make Social Security payments, among other things. Late payroll tax payments are taken more seriously than any other tax issue by the IRS.