Unlike the example below, with corporations and some LLC's where there can be a limited statute of limitations to collect, sole proprietorships who ring up 941 tax debts have a long 10-year statute before the taxes expire. They receive the same treatment as 1040 tax debts, which also have 10-year statutes.
On the good side, 941 debts created by sole proprietorships are often easier to deal with and can be lumped in with 1040 debts in Offer in Compromises.
Owe 941's? Talk with me, Marty Griffith, of Washington Tax Services: 1-866-525-7324