If you are a business owner that has accumulated a 941 debt, there are ways to minimize the damage. In many instances, if your case is done right, you may avoid personal assessment of the 941 liability.
For the record, if you are a corporation, the IRS has the right to assess the trust fund or civil penalty portion of the 941 debt against you personally. Partnerships and Multiple Member LLCS are affected similarly. Also important: the IRS has three years to assess you personally after the 941 tax liability is created.
If you are a sole proprietorship, the IRS just needs to make a simple assessment against your Social Security # for the debt to carry over to you personally.