I have a client who had an incorporated business that no longer exists as of a handful of years ago.  My client is now on a payment plan with the IRS to pay back those payroll taxes for that incorporated business (he's paying back $600/month).

My client currently runs a Schedule C business and is asking if the back taxes he is paying can be deducted as a business expense for the Sch C business.

My initial reaction is that they are unrelated and those payments would not be considered a deductible business expense for his current Schedule C business.

I would appreciate any insight!  Thank you!