The Internal Revenue Service’s Collection division is piloting an initiative to make early contact with employers who may be falling behind in their payroll taxes.

When it appears an employer may owe a balance at the end of the quarter, Revenue Officers will be in contact before the quarterly payroll tax return, Form 941, is due.

The goal, according to an IRS newsletter emailed to tax professionals Friday, is to address payroll tax issues before they become unmanageable.

The IRS noted that information on federal tax deposits is available in IRS Publication 15, Employer’s Tax Guide.