Off-topic, but I've lost count of how many times I've heard of owners of small businesses keeping payroll taxes, getting caught, and cutting a deal with the IRS

Off-topic, but I've lost count of how many times I've heard of owners of small businesses keeping payroll taxes, getting caught, and cutting a deal with the IRS to stay out of prison that means they have to sell the business RIGHT NOW for whatever cash they can get. I've known a number of people who bought very profitable businesses from people in that exact situation.