Trust Fund Recovery Penalty Defense Guide

What You Get

The Trust Fund Recovery Penalty (TFRP) is one of the most dangerous IRS assessments: it makes business owners, officers, bookkeepers, and even investors personally responsible for unpaid employee payroll taxes — and it ignores the corporate shield entirely. The IRS's 4180 interview determines who is "responsible" and "willful." This guide teaches you how to prepare for and survive that interview, challenge the penalty assessment, and appeal if assessed.

Who This Is For

Business owners, CFOs, bookkeepers, or anyone identified as a "responsible party" for a company that failed to deposit employee payroll taxes.

Complete Contents

• Form 4180 (TFRP Investigation) — what the IRS is really asking and how to answer
• "Responsible Person" definition — officers, bookkeepers, investors, check signers
• "Willful" standard — how to argue you were not willful
• How to limit personal liability to specific quarters
• Installment agreement for TFRP assessments
• Collection Appeals Program (CAP) to challenge the proposed penalty
• Statute of limitations for TFRP assessments