The IRS has the authority to hold officers and certain employees personally responsible for the employer’s portion of employment taxes. This course will discuss the authority granted to the IRS, the process the IRS uses to investigate and assess personal liability, and what tools are available to practitioners and taxpayers to mitigate or avoid personal liability of these employment taxes.
Employment Taxes Responsibility Willfulness
CPAs and other tax professionals.
Understand the scope of liability and risk that a taxpayer has to be assessed the Trust Fund Recover Penalty Understand how to respond to a Revenue Officer who is investigating a taxpayer that may be responsible for unpaid employment taxes Recognize the tools available to avoid personal assessment or mitigation of the Trust Fund Recover Penalty
This is a FlexCast (no exam required) and may be viewed only Monday - Saturday, 5am - 5pm PT. You may take up to one year from the date of purchase to complete the course. Pause your FlexCast and resume at a convenient day during the hours above. Partial credit for 2+ credit courses: If you are unable to complete the course in one sitting, partial credit can be awarded (minimum of one credit). To earn the remaining credits, you must return later and start the course from the beginning. Use chat to ask questions of a subject matter expert during the program.
Adam Fayne, Western CPE
Adam Fayne assists companies and individuals, nationally and internationally, on corporate and tax issues. As a corporate attorney, Adam routinely advises management or in-house general counsel on various legal matters affecting their day-to-day corporate activities. His experience includes handling matters involving mergers and acquisitions, employment, compliance, litigation, personal injury, vendor contract review and negotiations, employment benefits, financing, real estate and many other issues. Adam is also a tax attorney who helps businesses and individuals with tax controversies before the Internal Revenue Service (IRS) and tax planning both domestically and internationally. He also handles a variety of white collar criminal matters, both federal and state, particularly involving civil and criminal tax fraud, including tax evasion, money laundering and offshore tax compliance. Adam’s knowledge of tax law is informed by his former role as a Special Assistant U.S. Attorney with the Department of Treasury’s IRS.
Non-Member Price $56.00
Member Price $49.00