The IRS often looks at shareholders, officers, key employees, and bookkeepers as responsible persons who can be held personally liable for corporate payroll taxes.
For a detailed discussion about this important area of tax law and to see the criteria used by the IRS in finding individual liable for corporate payroll taxes please read Personal Liability For Corporate Employment Taxes.
There is also a link to my interview where I discuss personal exposure to corporate payroll taxes
Here are some additional articles that provide additional insights and guidance into these problems:
Finally, for a way to come forward to correct the erroneous classification of workers as independent contractors please read the following article: