Hiring former IRS Agents who worked, taught and administered the trust fund penalty program is the very best way to fight the IRS Trust Fund Recovery Penalty .
I was a former IRS Revenue Officer who worked these cases at the IRS. My job at the time was to get as many people as I can set up with the trust fund penalty. The more the merrier. There are hard fast rules  to be set up for this penalty.
First of all you should be represented by professional tax council. It is easier for me to make you look innocent than you. I know all the questions IRS will ask and have a defense and a good answer for all the questions. We know how to make others responsible. We were trained for that by the IRS. We have the highest BBB rating in the industry.
What is IRS looking for as to responsibility:
IRS is looking to “Establishing Responsibility”
Responsibility is a matter of status, duty, and authority. A determination of responsibility is dependent on the facts and circumstances of each case.
Potential responsible persons include:
1.Officer or employee of a corporation

2.Partner or employee of a partnership

3.Corporate director or shareholder

4.Another corporation

5.Employee of a sole proprietorship

6. Can also  include a Surety lender

Marks of a responsible person as defined by the IRS include
A responsible person has:
1.Duty to perform

2.Power to direct the act of collecting trust fund taxes

3.Accountability for and authority to pay trust fund taxes

4.Authority to determine which creditors will or will not be paid


To determine whether a person has the status, duty and authority to ensure that the trust fund taxes are paid, consider the duties of the officers as set forth in the corporate by-laws as well as the ability of the individual(s) to sign checks. In addition, determine the identity of the individuals who:

1.Are officers, directors, or shareholders of the corporation

2.Hire and fire employees

3.Exercise authority to determine which creditors to pay

4.Sign and file the excise tax or employment tax returns, such as Form 941, Employer’s Quarterly Federal Tax Return

5.Control payroll/disbursements

6.Control the corporation’s voting stock

7.Make federal tax deposits
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

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