If IRS has contacted you, call Fresh Start Tax 1-866-700-1040. We are former IRS Agents who job it was to assess the trust fund penalty. Now it is our job to defend those against the IRS. Local Tax Firm.

Is the IRS looking at you for a potential Trust Fund TAX Penalty ? 
The IRS has the right under Code Section 6672 to assess the trust fund penalty against  persons or parties that the IRS feels should have had the authority and ability to pay the 941, 944 payroll taxes also called the trust fund tax.
The trust fund tax is comprised of the withholding and  1/2 of the social security portion of the employers 941 payroll taxes. IRS waives the penalties and interest portion as well as the social security portion that the employer was to match.
 
Who can the Internal Revenue Service hold responsible for this  trust fund penalty?
 
It can be a party or parties that the Internal Revenue Service:
1. felt was responsible for collecting or paying withheld income and employment taxes, or for paying collected excise taxes, and willfully fails to collect or pay them.
2. A responsible person is a person or group of people who has the duty and responsibility  to perform and the power to direct the collecting, over seeing, accounting, and paying of trust fund taxes.( 941,944)
3. These parties can be officers or an employee of a corporation. Even secretaries can be held responsible. Also a member or employee of a partnership. In most cases, it is usually a corporate director or shareholder.
4.In almost all cases it is the person who had control over funds to direct their disbursement to pay creditors other than the IRS.
 
How does IRS base their tax assessment.
Simply put, IRS is looking for willfulness.

For willfulness to exist, the responsible person or parties
1.must have been, or should have been, aware of the outstanding taxes and
2. either intentionally disregarded the law or was plainly indifferent to its requirements (no evil intent or bad motive is required).
Using available funds to pay other creditors when the business is unable to pay the employment taxes is an indication of willfulness.
Fresh Start Tax is one of the premier tax resolutions firms in the country.
We deal with all types of civil cases including individuals, businesses, corporate and defunct corporations.
We have staff that specializes in every facet of the Internal Revenue Service.
We know all the IRS strategies.
 
Some of our many specialties include the following:
 

• Immediate Tax Representation
• Offers in Compromise/Settlements
• Back Tax Relief
• Bank Garnishments or  Tax Levies
• Wages Garnishments or Levies
• IRS Notices of Intent to Levy or Final Notices
• IRS Tax Audits
• Hardships Cases, Payment Plans
• Innocent Spouse
• Abatement of Penalties and Interest
• State Sales Tax Cases
• Trust Fund Penalty Cases/ 6672

 
Our Company Resume:
 

• Our staff has over 110 years of professional tax representation experience
• On staff, Board Certified Tax Attorney’s, Certified Public Accounts, Enrolled Agents, Former IRS Manager, Instructor and Trainers
• Highest Rating by the Better Business Bureau ” A “
• Extremely ethical and moral principles used
• Fast, affordable, and economical
• Licensed to practice in ALL 50 States
• Premium on client communication
• National Recognized Veteran Former IRS Agent
• National Recognized Published Tax Expert