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To encourage prompt payment of employment taxes, Congress passed laws holding
some individuals personally liable for unpaid employment taxes. Tax of this kind are
at times referred to as “trust tax.” Employment taxes can include tax withholdings,
social security and medi-care withholding (and employer contributions), railroad
retirement taxes or excise taxes.
BUSINESSES CAN SETTLE DELINQUENT IRS EMPLOYMENT TAX LIABILITIES AND
REMAIN IN BUSINESS.
This is a little know fact. We do it all the time and thus keep businesses in business.
Moreover, each business remains true to their customers and their employees.
There isn’t any disruption to those relationships and the business can build towards
its future again. Sometimes the alternative is to either go out of business after having
paid the tax or go out of business without having paid the tax.
PARTIES POTENTIALLY RESPONSIBLE FOR UNPAID IRS EMPLOYMENT TAX
If the IRS determines you were a “responsible person” it can collect those delinquent
taxes from you personally. In other words, even if you weren’t the employer. This
happens after the employer does not pay the tax that is due. Also, the IRS can do
this even after you are no longer with that employer or if it doesn’t have any assets.
Caution: After the IRS makes that determination it can take collection action against
the individual to get paid.
Can this happen to you?
The IRS can impose this liability against any person who is responsible for collecting
or paying withheld income and employment taxes and who wilfully fails to collect or
pay them. Therefore, the two key elements are responsibility and wilfulness.
Who is a responsible person?
A responsible person is one who has the duty to perform and the power to direct the
collection, accounting and payment of trust fund taxes.
Therefore, responsibility involves status, duty and authority. This person may be an:
1) Officer or employee of the business, or
2) Partner, director or shareholder, or
3) A member of a board of trustees of a nonprofit organization, or
4) Another person with sufficient authority and control over funds to direct their
disbursement.
In some situations the responsible person may be a person who is direct affiliated with
the delinquent business but who does fit the above categories. For example, the
penalty may be assessed against an official or employee of a bank or other financial
institution who has the authority to direct the financial affairs of the business and
furnishes funds to a business and directs how the funds are to be used, or directs the
business not to pay the taxes or who uses the funds to pay other creditors.
Accountants, attorneys and financial planners have been held accountable.
YOU NEED OUR HELP. WE ARE TAX CONTROVERSY ATTORNEYS. WE ARE
ADVOCATES.
All of these issues are factual in nature and thus lend themselves to being presented
persuasively to your advantage. If they are not, there is a strong likelihood that the
IRS will attribute the liability to an individual or individuals.
The wilfulness requirement especially lends itself to advocacy. Willfulness means
conduct that is intentional, deliberate, voluntary and knowing - as opposed to
accidental conduct. You are considered to have a willful attitude if you have free will
or choice and where you intentionally disregard the law. For willfulness to exist, the
person must know about the (unpaid) taxes that are due and use the funds to keep
the business going or allow the funds to be used to meet other creditor claims.
Willfulness does not imply that you act for personal gain. For example, the courts
ruled in one case that a corporate officer who permitted withheld taxes to be used to
pay business operating expenses was liable personally even though he didn’t benefit
financially from the payment.
GET WITH US AS SOON AS YOU ARE CHALLENGED BY THE IRS
There are specific procedures in place to challenge these determinations by the IRS.
But there are specific time frames within which you must act. So, get with us as soon
as things are made know to you.
WHAT IF YOU ALREADY MISSED THOSE DATES
If you’ve been labeled “responsible” get with us immediately. Procedures may be
available for you to address the matter without having to pay the entire liability that’s
been attributed to you. But you have to get with us so we can review your history and
see what can be done. We might be able to have the entire determination set aside
without filing suit and without your having to first pay the liability. That is huge.
WE ARE ADVOCATES
Over the years, we’ve successfully avoided personal attribution for thousands of
individuals and have reversed “responsible party” determinations for hundreds and
hundreds of others. In some of those cases we’ve also proved that the IRS’s earlier
assessment against the business was incorrect (for example) in tax periods six, seven
and eight years earlier. And when you consider that penalties and interest can add
up to hundreds of thousands of dollars, it’s worth looking into.
YOUR DISCLOSURE MUST BE WELL CONSIDERED
Finally, we strongly suggest that you have us speak for you when inquiring into those
matters and making your presentations. Knowledge of the fine points of law is a
necessity. What you don’t know can hurt you. There are terms of art and unique
approaches in this area of the law.
Also, the IRS is highly motivated to collect delinquent “trust taxes.” This is especially
true in the 6th Federal Circuit (includes the state of Michigan).
Remember, these challenges are detailed in nature and their downside risk is great.
Experience with these problems is fundamental to success. We know that many
taxpayers actual add to their own confusion and eventual defeat. Taxpayers are
emotionally involved, do not know how to objectively review the challenge and most of
the time, can’t adequately substantiate their claims.
Even the IRS understand this... and welcomes our intervention and representation.
some individuals personally liable for unpaid employment taxes. Tax of this kind are
at times referred to as “trust tax.” Employment taxes can include tax withholdings,
social security and medi-care withholding (and employer contributions), railroad
retirement taxes or excise taxes.
BUSINESSES CAN SETTLE DELINQUENT IRS EMPLOYMENT TAX LIABILITIES AND
REMAIN IN BUSINESS.
This is a little know fact. We do it all the time and thus keep businesses in business.
Moreover, each business remains true to their customers and their employees.
There isn’t any disruption to those relationships and the business can build towards
its future again. Sometimes the alternative is to either go out of business after having
paid the tax or go out of business without having paid the tax.
PARTIES POTENTIALLY RESPONSIBLE FOR UNPAID IRS EMPLOYMENT TAX
If the IRS determines you were a “responsible person” it can collect those delinquent
taxes from you personally. In other words, even if you weren’t the employer. This
happens after the employer does not pay the tax that is due. Also, the IRS can do
this even after you are no longer with that employer or if it doesn’t have any assets.
Caution: After the IRS makes that determination it can take collection action against
the individual to get paid.
Can this happen to you?
The IRS can impose this liability against any person who is responsible for collecting
or paying withheld income and employment taxes and who wilfully fails to collect or
pay them. Therefore, the two key elements are responsibility and wilfulness.
Who is a responsible person?
A responsible person is one who has the duty to perform and the power to direct the
collection, accounting and payment of trust fund taxes.
Therefore, responsibility involves status, duty and authority. This person may be an:
1) Officer or employee of the business, or
2) Partner, director or shareholder, or
3) A member of a board of trustees of a nonprofit organization, or
4) Another person with sufficient authority and control over funds to direct their
disbursement.
In some situations the responsible person may be a person who is direct affiliated with
the delinquent business but who does fit the above categories. For example, the
penalty may be assessed against an official or employee of a bank or other financial
institution who has the authority to direct the financial affairs of the business and
furnishes funds to a business and directs how the funds are to be used, or directs the
business not to pay the taxes or who uses the funds to pay other creditors.
Accountants, attorneys and financial planners have been held accountable.
YOU NEED OUR HELP. WE ARE TAX CONTROVERSY ATTORNEYS. WE ARE
ADVOCATES.
All of these issues are factual in nature and thus lend themselves to being presented
persuasively to your advantage. If they are not, there is a strong likelihood that the
IRS will attribute the liability to an individual or individuals.
The wilfulness requirement especially lends itself to advocacy. Willfulness means
conduct that is intentional, deliberate, voluntary and knowing - as opposed to
accidental conduct. You are considered to have a willful attitude if you have free will
or choice and where you intentionally disregard the law. For willfulness to exist, the
person must know about the (unpaid) taxes that are due and use the funds to keep
the business going or allow the funds to be used to meet other creditor claims.
Willfulness does not imply that you act for personal gain. For example, the courts
ruled in one case that a corporate officer who permitted withheld taxes to be used to
pay business operating expenses was liable personally even though he didn’t benefit
financially from the payment.
GET WITH US AS SOON AS YOU ARE CHALLENGED BY THE IRS
There are specific procedures in place to challenge these determinations by the IRS.
But there are specific time frames within which you must act. So, get with us as soon
as things are made know to you.
WHAT IF YOU ALREADY MISSED THOSE DATES
If you’ve been labeled “responsible” get with us immediately. Procedures may be
available for you to address the matter without having to pay the entire liability that’s
been attributed to you. But you have to get with us so we can review your history and
see what can be done. We might be able to have the entire determination set aside
without filing suit and without your having to first pay the liability. That is huge.
WE ARE ADVOCATES
Over the years, we’ve successfully avoided personal attribution for thousands of
individuals and have reversed “responsible party” determinations for hundreds and
hundreds of others. In some of those cases we’ve also proved that the IRS’s earlier
assessment against the business was incorrect (for example) in tax periods six, seven
and eight years earlier. And when you consider that penalties and interest can add
up to hundreds of thousands of dollars, it’s worth looking into.
YOUR DISCLOSURE MUST BE WELL CONSIDERED
Finally, we strongly suggest that you have us speak for you when inquiring into those
matters and making your presentations. Knowledge of the fine points of law is a
necessity. What you don’t know can hurt you. There are terms of art and unique
approaches in this area of the law.
Also, the IRS is highly motivated to collect delinquent “trust taxes.” This is especially
true in the 6th Federal Circuit (includes the state of Michigan).
Remember, these challenges are detailed in nature and their downside risk is great.
Experience with these problems is fundamental to success. We know that many
taxpayers actual add to their own confusion and eventual defeat. Taxpayers are
emotionally involved, do not know how to objectively review the challenge and most of
the time, can’t adequately substantiate their claims.
Even the IRS understand this... and welcomes our intervention and representation.
Copyright 2009; Richard Craig Krause.
All rights reserved. Copying and/or use of
the whole or any part of this material
without prior written consent is
prohibited. Taxpayer’s Voice is a federal
registered trademark. Copying and/or use
of the mark without prior written consent
is prohibited. Violators will be
prosecuted. "Tax Crisis," IRS "Black
Hole", IRS "Black Magic," "Taxpayer's
Voice Speaks," "Snowballing," "Cycle of
Destruction," the theme music, with and
without our Taxpayer's Voice lyrics, and
the Armored Man are also trademarks of
Richard Craig Krause. Copying and/or
use of same without prior written consent
is prohibited. Violators will be
prosecuted.
All rights reserved. Copying and/or use of
the whole or any part of this material
without prior written consent is
prohibited. Taxpayer’s Voice is a federal
registered trademark. Copying and/or use
of the mark without prior written consent
is prohibited. Violators will be
prosecuted. "Tax Crisis," IRS "Black
Hole", IRS "Black Magic," "Taxpayer's
Voice Speaks," "Snowballing," "Cycle of
Destruction," the theme music, with and
without our Taxpayer's Voice lyrics, and
the Armored Man are also trademarks of
Richard Craig Krause. Copying and/or
use of same without prior written consent
is prohibited. Violators will be
prosecuted.
Disclaimer:
Issues of the kind generally identified in
this website require expert legal help
facts, circumstances and law that
present. Everyone must accept and
understand that the information reflected
in this website does not apply to any any
applicable burden of proof, which party
has the burden of going forward
jurisdictional issue or concern. The
jurisdictional issue or concern. The
information provided in this website is
address any or all possible factual or
legal issues, and further that it does not
identify all the law, conditions or other
requirements that must be met or may
apply to any matter or challenge, in
whole or in part. We are not responsible
for how you may use the information
reflected in this website.
Issues of the kind generally identified in
this website require expert legal help
facts, circumstances and law that
present. Everyone must accept and
understand that the information reflected
in this website does not apply to any any
applicable burden of proof, which party
has the burden of going forward
jurisdictional issue or concern. The
jurisdictional issue or concern. The
information provided in this website is
address any or all possible factual or
legal issues, and further that it does not
identify all the law, conditions or other
requirements that must be met or may
apply to any matter or challenge, in
whole or in part. We are not responsible
for how you may use the information
reflected in this website.
IRS EMPLOYMENT TAXES. 1-800-230-4747 |
Richard Craig Krause & Associates, P.C
| The Taxpayer's Voice |
ATTORNEYS
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