NSA ConnectED Webinar - Trust Fund Recovery Penalty IRC §6672

When:  Jun 18, 2013 from 02:00 PM to 04:00 PM (ET)

When a company or organization fails to pay collected or withheld taxes, the IRS may hold those in authority personally liable for the trust fund recovery penalty (TFRP). During this webinar, we will cover the rules for assertion of the TFRP and your role in defending a person who is potentially liable. You will learn:

  • Basis for assertion of the TFRP
  • Responsibility definition
  • Willfulness definition
  • Collecitbility determinations
  • Computation of the TFRP
  • Assertion against multiple persons
  • Defense tactics
  • Appeal rights

Presented by Robert E. McKenzie, EA, Attorney
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