It is not uncommon for more than one individual to be simultaneously considered a responsible person. In these situations, joint and several liability is attached to each party, meaning each responsible person can be held liable for the entire amount. Then if an individual pays more than their proportional share, they can attempt to recover from the other parties. A party that receives a trust fund recovery penalty assessment has the right to ask the IRS for disclosure of any other responsible persons.
Can more than one person be considered responsible by IRS was last modified: March 21st, 2016 by David Klasing