Large tax liabilities are generally caused by unpaid withholding taxes. Owners and other responsible parties within a business are personally assessed the unpaid trust portion, or taxes actually deducted from the employees. This is called the 100 percent penalty assessment under the Trust Fund Recovery Penalty. If business owners cannot pay the full withholding tax, they should at least pay the trust portion-that amount withheld from employees-and designate that the payment be applied only to the trust portion liability. The business will owe its share of the payroll taxes due, but its officers and other responsible parties will have no personal liability. Other common reasons for filing an Offer include extensive audits, not filing for a number of years or tax shelter investments that are disallowed.