The article is just content marketing, sensationalizing a mistake made by an extremely small, early stage startup as a marketing ploy to lead you to the conclusion you should buy this company's software to avoid a similar fate. So not surprising it's light on details. For what it's worth, startups at that stage almost never have a CFO nor any admin/accounting staff. That said, obviously it was a mistake and they should have paid their payroll taxes. But the sentiment in this piece is crafted solely to lead the reader to the conclusion that they should pay for this company's software.
I really don't think it's possible for there to be too many articles telling startup founders not to fuck up payroll withholding. It's that important.