" the IRS pursues employees when their employer fails to remit payroll taxes?"
Yes.
By law, the ultimate responsibility for "the employer's half" of payroll taxes is the employee.
" You're gonna make that distinction now? Not the 9,000 times you insisted they were income taxes"
You've completely missed the point. When no distinction is made between taxes and income taxes, I correct.
The headline made the distinction.
I merely pointed out the corporations are covering that amount, that it's ultimately is part of the worker's compensation ... a bit like the company covering health insurance. But legally ... if, say, your company got shut down Dec 31 for not paying any payroll taxes on your behalf ... the IRS would go after them first, and you for any remaining balance.
The ultimate legal responsibility is with YOU. That's why the IRS literally recommends you ask for proof from your employer every quarter. (As if that happens.)
"IOW, what does "The IRS goes after YOU" mean materially?"
You get a letter explaining what happened, and a bill.
99% of the time the IRS doesn't GAF about you if you pay the bill.