In this webinar, a retired IRS Criminal Investigation agent shares his insider perspective on the issue of unpaid payroll taxes and the serious implications it can have for your clients. We discuss the statutes guiding the collection of payroll taxes, the possible penalties for unpaid payroll taxes, and how you can help your clients resolve the issues.
By the end of this course, you will be able to:
- Recall the common statutes guiding the assessment and collection of payroll taxes
- Recognize when someone is a candidate for the Trust Fund Recovery Penalty
- Create a plan to defend a taxpayer against the TFRP
- Identify the criteria the IRS uses to evaluate collection potential
- Implement a strategy to resolve tax debts
