We closed a small dollar stor in 2003 and finalized personal bankruptcy in early 2004. We made a lot of mistakes but tried to pay what we understood after we could not afford an accountant. The questions stem from a 2 and and 3rd quarter employment and unemployment taxes. We have records to show we filed and paid during those periods. But IRS says we had a higher payroll. we showed them what we paid employees and and they come up witha new ammount of tax owed each time we talk. State of Michigan showed a zero balence then changed it to $1400 plus 500 penalties