26 U.S.C. § 6672 – Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax
By Matthew L. Roberts
Jan 02, 2022
How to Designate an IRS Employment Tax Payment
By Matthew L. Roberts
Aug 09, 2021
“Extreme Personal Hardship” Doesn’t Excuse Trust Fund Recovery Penalties
By Zachary J. Montgomery
Jul 20, 2021
Taxpayer Wins Major Victory at Pleadings Stage on Trust Fund Recovery Penalty Case
By Matthew L. Roberts
Oct 13, 2020
TIGTA Finds IRS Faults in Trust Fund Recovery Penalty Appeals
By Matthew L. Roberts
Aug 24, 2020
Tax Court Determines §6672 Penalties are Penalties Subject to §6751(b) Requirements
By Jason B. Freeman
Mar 04, 2020
The Basics of the Trust Fund Recovery Penalty
By Freeman Law
Feb 07, 2019
Understanding Trust Fund Penalty Liability
By Jason B. Freeman
May 24, 2018
Government Report Recommends More Criminal Referrals for Employment Tax Violations
By Jason B. Freeman
Apr 19, 2017
IRS Tax Penalties on the Rise, Particularly Employment Tax Penalties
By Jason B. Freeman
Apr 03, 2017
IRS Hits Business Owner with $4.3 Million Trust Fund Penalty for Business’s Unpaid Payroll Taxes—Federal Court Upholds Assessment
By Jason B. Freeman
Mar 19, 2017
Court Issues Permanent Injunction Against Failing to Pay Employment Taxes
By Jason B. Freeman
Feb 20, 2017
Shareholder Fraud Meets Employment Tax Fraud
By Jason B. Freeman
Dec 10, 2016
Another Trust Fund-Related Tax Indictment
By Jason B. Freeman
Nov 30, 2016
Employment Tax Enforcement is on the Rise
By Jason B. Freeman
Nov 24, 2016
No Soup for You | District Court Finds Restaurant Owners Personally Liable for Trust Fund Taxes and Imposes an Injunction Against Failure to Comply with Future Tax Obligations
By Jason B. Freeman
Aug 23, 2016
