This course covers the rules and enforcement procedures related to unpaid employment taxes and the IRS’s ability to assess the Trust Fund Recovery Penalty (TFRP) under IRC §6672. Attendees will learn how the IRS determines “willfulness” and “responsible person” status, how Form 4180 interviews are conducted, and how to respond to proposed assessments. The session also discusses common defenses, appeal rights, and strategies for mitigating personal liability when payroll taxes go unpaid.