Trust Fund Recovery Penalty: Individual 100% Personal Liability For Corporate Employment Taxes


Personal Liability For Employer Payroll Taxes

The IRS often looks at shareholders, officers, key employees, and bookkeepers as responsible persons who can be held personally liable for corporate payroll taxes.

For a detailed discussion about this important area of tax law and to see the criteria used by the IRS in finding individual liable for corporate payroll taxes please read Personal Liability For Corporate Employment Taxes.

Hear Steven J Fromm, Philadelphia Tax Attorney Discuss This Problem During a Radio Interview

There is also a link to my interview where I discuss personal exposure to corporate payroll taxes

Personal Liability For Corporate Payroll Taxes: Responsible Person Under Section 6672

Additional Insights

Here are some additional articles that provide additional insights and guidance into these problems:

Employee or Independent Contractor?

Employee Status Under Common Law: Rev. Ruling 87-41: 20 Factors

Possible Solution

Finally, for a way to come forward to correct the erroneous classification of workers as independent contractors please read the following article:

Employers Playing Tax Games with Workers: IRS Offers Way to Come Clean

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From their offices in Philadelphia, PA, the law firm of Steven J. Fromm & Associates, P.C. provides a full range of estate planning, probate and estate administration, tax, business and corporate legal services to clients throughout eastern Pennsylvania and the Delaware Valley, the Lehigh Valley Area, the Five-County Area, Bucks County, Delaware County, Montgomery County, Chester County, Philadelphia County, Berks County, Lehigh County, Lancaster County, York County, Harrisburg, Norristown, Doylestown, Media, West Chester, Allentown, Lancaster, and Reading.