When the IRS gets wind that an employer isn’t paying their payroll taxes, one of the first things that they will do is conduct a 4180 interview and assess the Trust Fund Recovery Penalty against the responsible parties.
The IRS doesn’t explain what is going on (remember they represent the government not YOU) and they tend to ram it down the business owner’s throat. There are things that you MUST know about what’s happening. Darrin Mish explains it all in a very simple easy to understand manner.
