1. Before Senator Lenin proposes e-file and e-pay for 941 taxes, he should take a look at the electronic systems that are already in use, and mandatory for anybody with a sizeable payroll tax liability.
2. Failure to pay the employer's share of payroll tax is tax evasion. Failure to pay employee withholdings is theft, and you won't like what the IRS does to you if you do it.
3. Senator Lenin is, once again, grandstanding for no real purpose other than to see his name in print.