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Moore CPA & Associates

Payroll Tax Problems

Payroll tax problems are among the most serious tax issues a business can face. The IRS considers unpaid employment taxes a top priority because they represent ...

Payroll tax problems are among the most serious tax issues a business can face. The IRS considers unpaid employment taxes a top priority because they represent money withheld from employees' paychecks. We help businesses resolve payroll tax debts, defend against Trust Fund Recovery Penalties, and implement systems to prevent future issues.

When a business fails to remit withheld payroll taxes, the IRS can assess the Trust Fund Recovery Penalty (TFRP) against any 'responsible person' — owners, officers, managers, and even bookkeepers who had authority over financial decisions. This means the IRS can collect the unpaid taxes from you personally, even through an LLC or corporation. The penalties are 100% of the trust fund portion (the employee's share of Social Security, Medicare, and income tax withholding).

Warning Signs

You may need help if any of these apply to you:

  • Your business has fallen behind on 941 (quarterly payroll) deposits
  • You received a Trust Fund Recovery Penalty (TFRP) assessment — Form 4180
  • The IRS is holding you personally liable for business payroll taxes
  • Revenue Officers are contacting you about payroll tax compliance
  • Your business is at risk of having its doors shut by the IRS

How We Help

Our experienced team will:

  • Negotiate payment arrangements for outstanding payroll tax balances
  • Defend against Trust Fund Recovery Penalty assessments
  • Establish procedures to ensure ongoing payroll tax compliance
  • Set up installment agreements specifically for employment tax debt
  • Represent you in meetings with IRS Revenue Officers
  • Evaluate personal liability and develop protection strategies

Frequently Asked Questions

Don't Wait — Get Help Today

IRS problems compound with time. The sooner you act, the more options and leverage you have. Schedule a free, confidential consultation.