I’m not quite sure how to answer that. The situation I have in mind is the one described in the bit you quoted. A company doesn’t pay legally required payroll taxes, then depending on circumstances, corporate officers may be personally liable for them. See: https://www.irs.gov/irm/part5/irm_05-017-007

IRM 5.17.7 (https://www.irs.gov/irm/part5/irm_05-017-007), is about corporate officers who have a duty "...to account for, collect, and pay over..." taxes and failed to perform that duty.

I don't think this is at all similar to jsrozner's solution, which is to assign liability to "...every person who has ever worked for IDScan at any level of management...".

The IRM is describing officers with culpability as individuals whereas jsrozner is really proposing to do without any individuate consideration of wrongdoing at all.