Fresh Start Tax is comprised of former IRS Agents, Managers, and Instructors, board certified tax attorney’s.   1-866-700-1040.
 
The system and process:

1. The IRS will try to make you a responsible officer if they can. Do not sign any document. We know all of the tax defenses because of our extensive background with the IRS.
2. We are your best chance of beating this potential tax problem. Call us today and we will immediately contact the IRS on your behalf.
3. We have successfully defended thousands of trust fund cases in the past 28 years of private practice.
4. Hire no one until you speak to us first.
 
When I was a federal agent this was my check list to determine who was responsible for the trust fund tax.

 
Step#1 – Find out who is responsible to follow the money. That is who signed checks and who benefited from profits. The Internal Revenue Service is looking for who controlled the money. The IRS can ask the company to cooperate by asking for checks to review signatures.
Or, the IRS can directly summons the bank to see who is on the bank signature cards and who signed the majority of the business checks. This usually points them in the right direction.
 
Step #2 – Who signed the 941?s, who is responsible for the preparation and signing of the tax forms. Anyone in the chain of events that had knowledge or authority may be held liable by the IRS. The fear of the IRS agent asking a companies staff questions can be very unnerving and the IRS agents on these types of cases are trained to get to the truth.
 
Step #3 – Who is really in charge. At the end of the day, someone is the decision maker. Who really controlled the operations of the company?
 
Step#4 – Who has the right to hire and fire? Whoever had this responsibility had a lot of influence in the company.
 
Step #5. – Who had the right to determine financial policy? In other words, who talked with the bank? The bank knows the true officers of the said corporation.
 
Step #6. – Who has the right to authorize all bills and pay other creditors? When you get to this point it starts to get real obvious who the responsible officers are.
 
Step#7 – Who had the right to open and close the bank accounts? Only the true officers of the corporation had this authority.
 
Step#8 – Who guaranteed or co-signed loans? Only someone who had a true vested interest in the company would want to do this.
 
Step #9. – Who authorized payroll? Even though this can be delegated to anyone, usually the responsible person has an interest in this function.
Step #10 – Who could sign the corporation’s tax return? This is true evidence of responsibility.
 
If the IRS does not find out who is responsible after this process, they will ask the neighboring businesses or the landlord. Usually, they all come up with the same person. By the way, whoever signed the lease, is usually a good choice. Another thing the IRS agent uses are the corporate resolutions found at the bank.
The IRS also uses a Form 4180 which is collection interview form that is several pages of questions. Upon completion, the agent can make the determination easily.
As a former agent, everyone wants to blame the other person, a real who done-it. It is always someone else’s fault. A key tip for persons that might be reading this is that if you are in trouble or heading that way, contact a professional to represent you.
We at Fresh Start Tax are experienced in these types of IRS cases. Another tip is if you are making tax payments, write on each check to the IRS, “monies to be applied to trust-fund only.”  If you do that, each payment will be applied to the trust fund tax and not go to penalties and interest.
A final tip, if you do not like the revenue officer’s findings, you can always take your case to appeals.