Can Form 843 Ministerial 2011-2023

Music businesses that run into cashflow problems will generally pay it's employment taxes last as the IRS is the last creditor knocking at the door if a business fails to pay its employment taxes to the IRS the IRS will assess the trust fund recovery penalty which imposes personal liability on owners officers directors and employees any person who is a responsible party and who willfully failed to collect account for and pay over the employment taxes may be personally liable for those taxes regardless of the corporate shell to determine whether an employee is a responsible person is a matter of status duty and authority this tax law firm will show that workers performing ministerial acts without exercising independent judgment will not be deemed a responsible party a corporate title without the authority to act does not make a person responsible the IRS claims that shareholders officers directors employees of a corporation partners in a partnership members of an LLC and employees can be a responsible party how a responsibility depends on the facts of circumstances we will investigate the duties set forth in your employment agreement in the bylaws determine who has authority to sign checks determine who is in control of the financial affairs who has authority to determine which creditors will be paid who controls the payroll disbursements who had control of the voting stock and who signs the employment tax returns to show you are not a responsible party and you do not willfully fail to pay the payroll taxes the critical test is whether the person has the effective power to pay the payroll taxes owed willfulness indicates intentional voluntary or knowing conduct that is not accidental even though no evil intent or bad motive is required willfulness is the attitude of a responsible...