IRS Problem Resolution
Payroll tax is the IRS's top priority.
Unpaid payroll taxes are the IRS's highest-priority collection category. Trust-fund tax can pierce the corporate veil and become personal liability. We handle these aggressively — the penalties accrue fast.
In short
Payroll tax problems involve unpaid Form 941 (federal withholding + Social Security/Medicare), Form 940 (FUTA), or trust-fund recovery penalty (the withheld-from-employee portion). The trust-fund portion is the urgent piece: the IRS can assess it personally against business owners, signers, and anyone responsible for paying it — bypassing the corporate veil.
The trust-fund recovery penalty
When an employer withholds income tax + Social Security/Medicare from employees, that money is held "in trust" for the IRS until deposited. Failure to deposit it isn't treated like other tax debts — it can be personally assessed against any "responsible person" who willfully failed to pay it. Owners, CFOs, bookkeepers with signing authority can all be on the hook personally.
Resolution paths
- Catch-up plan — get current on deposits + file all missing 941/940 returns
- Installment agreement — payroll-tax installment agreements are stricter than income-tax ones
- OIC — possible but rare for trust-fund cases
- Trust-fund interview — defend against personal-liability assessment (Form 4180 interview)
If the business is closed
Closing the business does not eliminate the trust-fund liability — it follows the responsible persons personally. We negotiate personal-liability resolution separately from the business case.
FAQ
Questions we hear about payroll tax problems.
I'm a bookkeeper with check-signing authority. Am I at risk?
Related IRS topics
Often paired with payroll tax problems.
Back Taxes Owed
Owe back taxes to the IRS? We resolve back-tax balances via installment agreements, Offers in Compromise, or Currently Not Collectible status. Boca Raton + Fort Lauderdale.
IRS Audit Representation
IRS audit representation in Boca Raton and Fort Lauderdale. Correspondence, office, and field audits — we handle every type so you never face the IRS alone.
IRS Tax Levies
IRS bank account levy or 1099 levy? We file emergency release motions to stop the IRS from taking your money — usually within days.
Ready for a straight answer on your taxes?
Start with a free consultation.
Call, email, or book online. We respond within one business day — every time.