Who this is for
Owners, officers, bookkeepers, signatories, and others the IRS may consider responsible for unremitted withheld employment taxes.
What may be happening
The IRS may propose a penalty equal to the trust fund portion of unpaid employment taxes against individuals it determines were both responsible for remitting and willful in failing to do so. An interview and a proposed-assessment letter typically precede assessment.
Why timing matters
The proposed assessment carries a defined protest window. Statements made during the interview shape the administrative record that follows the matter afterward.
Documents that may be needed
- The proposed assessment letter and any interview request
- Employment tax returns and deposit records
- Bank signature cards and check-signing authority records
- Corporate minutes, org charts, and job descriptions
- Correspondence showing who directed payment decisions
How the firm approaches it
The analysis separates responsibility from willfulness and examines what the records actually show about authority and decision-making during each unpaid quarter — before any interview is scheduled.
What to do next
Do not respond to an interview request before the file is reviewed. Share the letter securely and reserve a review promptly.
This is a factual determination made by the IRS. Nothing here predicts whether a penalty will be proposed, assessed, or sustained. Given the personal exposure, engagement of an attorney may be appropriate.