Get More Information:

Interested in more information? Call us at 703.968.8000 or fill out this quick form and we will contact you within 1 business day.




Practice Areas

Testimonials

  • I appreciate your attentiveness.
  • I was stunned and extremely grateful for your insight.
  • You are truly not a typical lawyer - you are thoughtful and kind and caring.
  • Just a quick note to say thank you for your kindness and advice on the phone Friday evening.
  • I cannot thank you enough for your help, understanding, and expertise with my daughter's situation.
  • "Thank you" encompasses our heartfelt appreciation for all you have done.
  • Thank you so much for all your help in bringing this case to a close.

Read More

SLF Blog

Who may be liable for the Trust Fund Recovery Penalty?

 

A: The IRS may assess the penalty against anyone:

  • who is responsible for collecting and paying withheld income and employment taxes, or for paying collected excise taxes, and
  • who willfully fails to collect and pay them.
Willfulness exists if the responsible person:
  • knew about the unpaid taxes, and
  • used the withheld or collected funds to keep the business going, allowed available funds to be paid to other creditors other than the IRS, or otherwise failed to pay over the taxes to the IRS.
In addition to these civil penalties and remedies, there are possible criminal ones as well.