Employment Tax Representation FAQ

March 25, 2014

Assessing trust fund recovery penalty and option to appeal

Before assessing the trust fund recovery penalty, a revenue officer will conduct an investigation of the employer to determine which individuals have a duty to ensure […]
March 25, 2014

How to determine responsible person for trust fund recovery

If the IRS deems someone a responsible person and assesses the trust fund recovery penalty, the individual can appeal that determination and potentially fight the decision […]
March 25, 2014

Failing to pay employment taxes after notice is given

After an employer initially fails to collect, account for, or pay employment taxes, the IRS may give issue Form 2841, Notice to Make Special Deposits of […]
March 25, 2014

Examples of trust fund recovery penalty determinations

Individuals that are considered responsible persons and therefore subject to the trust fund recovery penalty are not always corporate officers. Liability can extend to any individual […]
March 25, 2014

When a corporate officer is considered a responsible party

A corporation acts through its officers, which are presumed to have the duty to withhold employment taxes from wages and make the necessary disbursements to the […]
March 25, 2014

How unpaid employment tax payments are allocated

Once the trust fund recovery has been assessed against a responsible person, an important aspect to consider is the allocation of future payments to the government. […]