How the IRS Determines Unpaid Payroll Tax Responsibility
Explains, citing the applicable Internal Revenue Code sections, how the IRS determines which individuals are personally responsible for a business's unpaid payroll tax.
Browse articles by tax issue, including IRS debt and audits, Washington state tax disputes, payroll tax liability, international reporting, criminal tax matters, and family or business tax planning.
Information about IRS notices, unfiled returns, audits, tax debt, collection action, penalty relief, administrative appeals, and tax litigation.
15 articles
Information about Washington Department of Revenue, Employment Security Department, and Labor and Industries audits, assessments, tax debt, business classification, and administrative disputes.
3 articles
Information about foreign accounts, foreign assets, FBAR, FATCA, U.S. taxpayers abroad, foreign tax credits, and cross-border business taxation.
6 articles
Information about payroll tax compliance, Trust Fund Recovery Penalties, responsible-person liability, shareholder compensation, and employer tax disputes.
3 articles
Information about divorce-related tax issues, innocent-spouse relief, estate and wealth transfer, business formation, proactive tax planning, and specialized income.
9 articles
Information about tax evasion, tax fraud, criminal investigations, voluntary disclosure, and the distinction between legal tax planning and unlawful evasion.
2 articles
Showing 38 of 38 articles
Explains, citing the applicable Internal Revenue Code sections, how the IRS determines which individuals are personally responsible for a business's unpaid payroll tax.
Explains the consequences of a Washington Department of Revenue audit finding unremitted sales tax, including potential penalties and criminal referral.
Explains federal tax treatment of gambling winnings and the limited circumstances under which gambling losses may be deducted.
Explains representation during IRS and Washington State tax audits, including audits conducted by the U.S. Department of Labor and state employment agencies.
Explains IRS Offers in Compromise, installment agreements, and Currently Not Collectible status for taxpayers who cannot pay a tax debt in full.
Explains how the Washington Employment Security Department and Department of Labor and Industries scrutinize worker classification and the risk of misclassifying employees as contractors.
Explains how divorce affects tax filing status, dependency claims, retirement-account division, and innocent-spouse filings tied to a joint return.
Explains estate and gift tax planning intended to guide asset transfer to heirs and reduce exposure to state and federal estate tax.
Explains the criminal exposure created by tax evasion and fraud allegations and the process for responding to an IRS criminal referral.
Explains Washington State tax debt collection by the Department of Revenue and Department of Labor and Industries, and the options available to resolve it.
Explains U.S. tax filing obligations for citizens and residents living or working abroad, including military members and naturalized citizens residing overseas.
Explains how the choice of business entity at formation affects taxation, individual liability exposure, and a new company's long-term prospects.
Explains the situations in which a tax attorney is worth retaining instead of, or alongside, a certified public accountant.
Explains the IRS audit process, the documentation an audit typically requires, and what taxpayer rights apply once an audit begins.
Explains the penalties and interest that accrue on unpaid federal tax debt and the IRS resolution options available to individuals and businesses who owe back taxes.
Explains how small businesses in Washington can prepare for an audit from the IRS or a state agency, including document organization.
Explains how IRS bank levies and wage garnishments arise from unresolved tax debt and what collection due process appeals can do to stop or reduce them.
Explains how IRS penalty abatement requests are prepared and presented, and the circumstances under which the IRS may reduce or waive tax penalties.
Explains the different types of IRS audits, including correspondence, office, and field audits, and the Taxpayer Compliance Measurement Program.
Warns taxpayers about fraudulent tax-relief companies that promise to eliminate tax debt and explains why attorney representation carries different obligations.
Explains options for reducing or eliminating IRS tax penalties assessed on a tax debt, including reasonable-cause and first-time abatement requests.
Explains when a taxpayer can petition the U.S. Tax Court after IRS administrative appeals are exhausted and the factors that weigh into that decision.
Explains what happens when an IRS tax dispute cannot be resolved through administrative appeals and litigation in federal court becomes necessary.
Explains why individuals with significant assets face heightened IRS audit scrutiny, including attention to offshore accounts, foreign trusts, and charitable deductions.
Explains when the IRS can seize business assets for unpaid tax, why it is typically a last resort, and how businesses can respond before it happens.
Explains FBAR filing requirements for U.S. persons with a financial interest in or signature authority over a foreign bank account above reporting thresholds.
Explains IRS reporting requirements for foreign assets and income, and the increased ability of the IRS to identify unreported foreign financial accounts.
Explains IRS Form 8938 foreign financial asset reporting, including which taxpayers must file it and the dollar thresholds that trigger the requirement.
Explains U.S. tax compliance obligations that apply to foreign businesses and individuals operating in the United States, where tax rules can differ sharply from other countries.
Explains foreign tax credit rules and treaty protections available to U.S. businesses expanding into international markets to avoid being taxed twice on the same income.
Explains employer withholding obligations for payroll tax and how the IRS Trust Fund Recovery Penalty can create personal liability for a failure to remit it.
Explains payroll tax obligations for S-corporation shareholder-employees, including the requirement to pay reasonable wages rather than draw compensation as distributions.
Explains why an audit often follows specific red flags in a filing and describes proactive practices that reduce the likelihood of one.
Explains tax obligations for gig-economy workers, including rideshare drivers, short-term rental hosts, and freelancers, and how gig income is taxed.
Explains IRS penalty abatement requests and the innocent-spouse defense for a taxpayer facing penalties tied to a jointly filed tax return.
Explains innocent-spouse relief for a taxpayer held liable for a spouse's tax debt or return irregularities on a jointly filed return.
Explains when a taxpayer facing a novel or unusual situation without clear precedent may seek a private letter ruling from the IRS.
Explains the legal concept of tax avoidance, distinguishing it from tax evasion, and describes legitimate strategies for minimizing a tax liability.
We invite you to contact our Bellevue, Washington, law office today by phone or by e-mail to discuss your case with our experienced tax lawyer. We are here to help.