Salt Lake City, Utah - I started talking about Payroll Taxes several weeks ago and I want to return to this subject today. When a business owes payroll taxes, the following is the process the IRS will pursue and expect the taxpayer to follow:
- Payroll returns are to be filed – by the taxpayer - the taxpayer has to be in tax compliance before the IRS will negotiate with the taxpayer;
- Payroll taxes are assessed;
- Demand for payment is made by the IRS;
- If the taxpayer cannot make payment within a short time, the IRS will attempt to determine who the responsible parties are;
- Form 4180 Trust Fund Interview will be conducted - question: do you want to meet the IRS solo;
- The IRS will make proposed assessments against all parties it believes are responsible – Note: this includes the company and all parties the IRS deems responsible for paying the payroll taxes to the IRS;
- Taxpayer will be presented with Form 2751 and can either sign and be deemed responsible for the tax, or file a written protest; and
- The Taxpayers held responsible will either pay or have to pursue a collection alternative.
Tax problems are legal problems, and we solve both. If you or someone you know has an issue with paying their federal or state taxes and needs help to end their IRS nightmare, please contact Kent Brown at Strong & Hanni by either phone at (801) 532-7080 or email at: kbrown@strongandhanni.com or go to my personal Strong & Hanni webpage at: https://strongandhanni.com/attorneys/attorney-kent-brown/
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