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19:T4ea,{"@context":"https://schema.org","@type":"FAQPage","mainEntity":[{"@type":"Question","name":"Can I be personally liable for my company's payroll taxes?","acceptedAnswer":{"@type":"Answer","text":"Yes. The Trust Fund Recovery Penalty makes any 'responsible person' personally liable for the employee portion of unpaid payroll taxes. This can include business owners, officers, directors, managers, and even employees with check-signing authority or control over which bills get paid."}},{"@type":"Question","name":"What is the Trust Fund Recovery Penalty?","acceptedAnswer":{"@type":"Answer","text":"The TFRP equals 100% of the trust fund taxes — the amounts withheld from employees' paychecks for income tax, Social Security, and Medicare. This penalty is assessed against individuals, not the business, and it survives bankruptcy."}},{"@type":"Question","name":"Can the IRS shut down my business over payroll taxes?","acceptedAnswer":{"@type":"Answer","text":"While the IRS rarely forces business closures, they can and do seize business assets, levy accounts receivable, and file liens that make it impossible to operate. They also closely monitor businesses with a history of payroll tax non-compliance. Getting into compliance quickly is critical."}}]}14:["$","script",null,{"type":"application/ld+json","dangerouslySetInnerHTML":{"__html":"$19"}}]
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