If you operated a Business and did not pay your Employment Taxes, the IRS may be able to hold you responsible for a portion of the unpaid Employment taxes if you are considered a “Responsible Person”. If you are held responsible the IRS will attach the Trust Fund Portion of the Payroll taxes against your Social Security Number. We have defended and prevented
the IRS from making these types of assessments.
TRUST FUND RECOVERY PENALTY (PDF)