Employment Taxes and the Trust Fund Recovery Penalty

This course provides a comprehensive overview of employment tax obligations and the IRS enforcement of the Trust Fund Recovery Penalty (TFRP). Participants will learn about employer responsibilities for withholding and remitting payroll taxes, common compliance pitfalls, and the consequences of noncompliance. The course also explores IRS investigation procedures, responsible party determinations, and strategies for mitigating liability and resolving TFRP assessments.