Margrit just needs to contact another toxic financer to raise some capital. Yes, that will cause some dilution and a significant erosion of the PPS but longs must learn to accept it.
I understand that growing a new business can be a difficult job, but payroll taxes are normally funds that are withheld from employees' paychecks in order to pay applicable federal, state and local taxes. Business owners have a personal liability for the taxes and excuses are rarely accepted.
I'm not so sure the various government bodies are forgiving when the funds were already taken from an employee, but not handed over - The IRS views that as government money. I believe there are penalties associated, that's what Matthew Berg was saying imo.