Client’s business owed over $70,000 in state sales tax, over $8,000 in payroll taxes to the IRS and client owed over $24,000 in personal income taxes to the IRS. Client was on a payment plan for the payroll taxes, but could not afford to pay it because of the sales tax issues. State representatives were visiting the business, taking inventory of assets and valuing assets with the intention of shutting down the business, seizing all the assets and selling the assets to pay for the past due sales tax.