Your article regarding Herman and his unfortunate experience points up a horrendous situation that often results from failure to pay withholding taxes to the IRS.
Herman, as is the case with numerous of my firm's clients, find themselves a responsible party and in a "never-never land" resulting from penalties and interest that accrue at a rate far greater than the ability to pay off the indebtedness.
As with all taxes, payment should be made in a timely manner; nevertheless, the system by itself very often precludes restitution by the taxpayer. The taxpayer is too often in a position whereby the punishment far exceeds the crime.
More often than not the taxpayer who has a payroll tax problem did not willfully refrain from payment to the IRS and the taxpayer then becomes a victim of the system no matter what the reason.
Whether or not the punishment or the system is constitutional is a good question, but even if it is, the system presently does not provide for a review and resolution consistent with the circumstances.