Trust Fund Recovery Penalty: Who Is a Responsible Person?
The Trust Fund Recovery Penalty can shift unpaid employee withholding taxes from a business to individuals found responsible and willful under federal law.
Read the field guideTax Resolution Resource Center
Understand the notice.
Protect the deadline.
Plain-English field guides for serious IRS and Kentucky tax problems—grounded in statutes, agency procedures, and primary sources. This is tax-resolution research, not routine tax preparation.
Research for the moment things go south
Business & Payroll
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When the deadline is real, start with the tax-account MRI.
These resources explain the terrain. Legal advice requires the actual notice, account record, deadlines, and facts.