Per the IRS:
"Small businesses with unpaid employment taxes may qualify
for an In-Business Trust Fund Express installment agreement."
The business must owe $25,000 or less at the start of the installment agreement, be current on other filing and payment obligations, and the debt must be paid in full by the earlier of: 24 months from the start of the agreement, or the Collection Statute Expiration Date. Other conditions may apply as well.
For more details, go to:
As always, consult your tax advisor before taking any actions based on this or any other information.