Roanoke restaurant developer Roland “Spanky” Macher is learning a hard lesson about the perils of not properly accounting for payroll taxes withheld from employees.  You can read the full article at:  http://www.roanoke.com/news/roanoke/wb/281500.  The tale of woe is all-too-common–business owner faces cash flow problems, diverts withheld payroll tax dollars that should have been paid to the government while pledging to “catch up” at a later date, business fortunes continue to deteriorate, the hole becomes deeper, and then cash flow problems turn into serious legal problems as the business owner faces IRS penalties, creditors, and a potential prison sentence.