How Bankruptcy Handles . . . Unpaid Employment Taxes Allegedly Owed by a Non-Owner of the Business
You can be held liable for the IRS Trust Fund Recovery Penalty--all the unpaid employment taxes--without being an owner of the business.
How Bankruptcy Handles . . . Withholding Taxes Owed on Behalf of an Employee
Employee withholding taxes can't be written off in bankruptcy. But still, either Chapter 7 or 13 may provide your best solution.