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Payroll Tax Audits

Payroll Tax Audits

  • Not Filing your Payroll Form 941 & Form 940 is a Serious Offense!
  • Not Paying the Payroll Withholding tax due on Form 941/940 is a CRIME!!!

Failure to pay the withholding tax will bring a Revenue Officer into your Personal as well as your Business life. A Revenue Officer has the authority to:

  • Pad Lock The Doors And Close Your Business,
  • Confiscate All Assets, Including:
    • All Physical Property,
    • Any Accounts Receivables the Business may have, and
    • Levy ALL Bank Accounts, including your Operating Account.

And, it doesn't STOP there!

If the company’s assets are insufficient to pay the debt, the Revenue Officer can and will come after you Personally and Levy all of your Personal Property, including:

  • Your Bank Accounts,
  • Your Investment Accounts
  • Your Home
  • Your Car
  • Your Boat and
  • Your Private Investments, (Partnerships, S Corp.’S, Notes) Etc.

Worse Yet You Can Be Arrested!

If you have not paid your payroll withholding 941/940, Marini & Associates, P.A. can help you protect your assets, your business and your home, while negotiating an equitable settlement on your behalf.

If you have been contacted by the IRS or a State or Local Tax Agency regarding a Payroll Tax Problems, contact Marini & Associates, PA today for assistance representing and defending you from further Governmental Action!

Responsible Party Penalty for Payroll Taxes

Congress enacted the Trust Fund Recovery Penalty Statute to encourage prompt payment of withheld and other collected payroll taxes by allowing the Internal Revenue Service to assert a liability against responsible third parties [IRC 6672].

The amount of the penalty imposed by the statute for failure to comply with its provisions is measured by the payroll taxes required to be collected or collected and not paid over. That is why the liability is referred to as a "100% Penalty." The penalty is civil in nature, not criminal. Congress clearly restricted the provisions of IRC 6672 to "Trust Fund" taxes as defined in IRC 7501. In other words, the penalty only applies to collected or withheld payroll taxes that are imposed on persons other than the party who collects payroll taxes, accounts for payroll taxes, and pays over such payroll taxes.

Defenses to Assertion of the Trust Fund Penalty!

Marini & Associates, P.A. will review the most common defense to IRC 6672 liability, which is that the taxpayer at issue does not have the Requisite Authority or Intent to be classified as a responsible person.

Where applicable, Marini & Associates, P.A. will raise the following defenses on your behalf

  1. Lack of Sufficient Authority,
  2. Resignation,
  3. Lack of Knowledge,
  4. Delegation of Authority:
    1. Responsible Person Status
    2. Willfulness
  5. Directions From Others
  6. Final Word
  7. Defending the Subordinate Employee
  8. Reasonable Cause
  9. Equitable Defense Where Government's Conduct Prevents Collection of Trust Fund Taxes
  10. Statute of Limitations
  11. Previous Negotiations with IRS
  12. Alcoholism, Drug Addiction and Physical Illness
  13. Section 3509 Relief for Employer Negates Willfulness Under §6672

Where the above-mentioned defenses do not apply and the IRS determines that you are a responsible person, the IRS will provide you a letter stating that it plans to assess the Trust Fund Recovery Penalty against you.

You have 60 days after the date of the letter to appeal the determination by filing a Tax Protest. Your case would then be assigned to an Appeals Officer for review. If you do nothing or fail to timely file a Tax Protest, the IRS will assess the penalty against you and send you a Notice and Demand for Payment. Thereafter, the IRS can take collection action against your personal assets including filing a federal tax lien or taking levy or seizure action.

YOU SHOULD NEVER HAVE TO MEET WITH THE IRS!

If you have been contacted by the IRS or a State/Local Taxing Authority, regarding a possible Marini & Associates PA can advise you of the best course of action to deal with the assessment of the Trust Fund Recovery Penalty and how best to settle this liability.

Business Tax Audit, contact Marini & Associates, PA immediately for assistance in representing and defending you from further Governmental Action and Assessments!

 
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