We shouldn't accuse anyone of dishonesty without firm evidence.

However, I can find no logical reason why a CFO would neglect to pay
$300,000 in taxes and the like. It's his job to make sure these
payments are made and to alert the company if there's a problem. I'm
afraid my first suspicion on hearing this news was that funds had been
diverted and the silence was to cover up their misappropriation.

I find it really hard to believe that this was just incompetence. If
the CFO was such a bozo, someone must have noticed by now!

Mike