Report on Trust Fund Recovery Penalty Procedures
The Treasury Inspector General for Tax Administration (TIGTA) issued a report on June 30, 2016, detailing IRS procedures for processing trust fund recovery penalty (TFRP) cases. The report contains...
View ArticleFast Track Mediation for Collection
In Rev. Proc. 2016-57 the IRS announced a new fast track mediation specifically designed for collection cases (FTMC). The program will allow taxpayers with issues in offer in compromise (OIC) cases...
View ArticleInjunctions as a Tool to Prevent Pyramiding of Employment Taxes
Christine and I just returned from the ABA Tax Section May meeting. In this brief post I want to flag an issue that DOJ attorney Noreene Stehlik and Chaya Kundra discussed at an Employment Tax panel...
View ArticleTrust Fund Recovery Penalty Case Wins a Remand in Prior Opportunity CDP case
In the case of Barnhill v. Commissioner, 155 T.C. 1 (2020) the Tax Court determined that the taxpayer never received the letter from the IRS scheduling the conference to dispute the Trust Fund Recovery...
View ArticleEffective Tax Administration and Equitable Estoppel as Defenses to Assessment...
I am confused by the court’s introduction of the case which indicates that the IRS brought suit to hold Stanley Craft liable as a responsible officer. Usually, the IRS assesses the Trust Fund Recovery...
View ArticleTimely TFRP Appeal?
The Tax Court only has jurisdiction in Trust Fund Recovery Penalty (TFRP) cases through Collection Due Process. So, the TFRP jurisprudence in the Tax Court is rather slim. Thanks to a tip from Bob...
View ArticleCan Bankruptcy Trustee Be Held Liable for Trust Fund Recovery Penalty of...
In In re Big Apple Energy, LLC, No. 8-18-75807 (Bankr. EDNY 2022), the owner of a business that failed to pay the taxes withheld from employees over to the IRS sought an order that the bankruptcy...
View ArticleWhat Happens to Employees When the Employer Fails to Pay Over to the...
In Plazzi v. FedEx Ground Package System, Inc., No. 1:21:-cv-12130 (D. Mass. 2022), three employees sued their employer because their withheld wages were not paid over to the government. I do not...
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