Payroll Tax

• Review transcripts
• Evaluate civil/criminal implications
• Responsible party interviews
• Represent taxpayers to the IRS

Unpaid employment taxes can cause severe civil penalties. A “responsible party” can be held liable for the unpaid taxes that were withheld from the payroll checks.  The liability is assessed from the Trust Fund Recovery Penalty, which can cause someone to have liens on their house, levy on their wages, etc. because they did not turn over those funds.

Not only does unpaid employment taxes cause civil penalties, but it can be a crime as well.  Many business owners who do not turn over payroll taxes have gone to prison because those funds are considered the government’s property, and the government treats unpaid payroll tax liabilities as an embezzlement from the government.

Never deal with the IRS alone if you have unpaid employment taxes.  Always get professional help because of the potential for severe civil and criminal penalties.