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Trust Fund Recovery Penalty


When a business accrues a 941-employment tax liability, the IRS looks to the individual owners, officers, managers… of the business to determine responsibility.

Why?  The Service wants to determine collection targets for the Trust Fund Recovery Penalty.  One integral part of the Trust Fund Investigation is the form 4180 Interview.

The IRS uses form 4180 to interview potentially Responsible Indivi...
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IRS Revenue Officers, as a group, are a volatile bunch.  If you’re business is behind with its payroll taxes, you’ll probably get to meet one for yourself, if you haven’t already.  Speaking from more than a decade of experience, our clients don’t like their Revenue Officer very much.  

Chances are, you don’t like dealing with your Revenue Officer either.

Communication with the Service

You might fe...
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M&M Tax Resolution, Client Case Review

A California business owner came to M&M owing the IRS 941 (federal employment) tax and 940 (federal unemployment) tax liabilities totaling approximately $725,000. The tax debts spanned 2009 to 2014. Prior to engaging M&M, this taxpayer wasn't sure who to believe, what to do, when to do it, where to turn or how to handle the IRS Revenue Officer.

It's common...
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M&M Consulting has performed as they presented themselves to be. Their professionalism and understanding of the policies, laws, and regulations concerning the IRS has directed us to a pleasing resolution, while maintaining our future relationship with the IRS.
Keith H.
Green Isle, MN