Payroll Tax Problems & Trust Fund Recovery Penalty (TFRP)
Stop enforcement, restore compliance, and defend against personal assessments.
Missed payroll tax deposits or late Forms 941 can trigger aggressive IRS action. In serious cases, the IRS may pursue the Trust Fund Recovery Penalty (TFRP)—a personal assessment against individuals it deems responsible for withholding and paying over payroll taxes. IQ Tax helps business owners and managers in Philadelphia and the Lehigh Valley stabilize the situation fast and build a defensible path forward.
Urgent
If you've heard from an IRS Revenue Officer, received a request for an interview about responsibility, or a proposed personal assessment, act now. Early action preserves options.
How We Help
- Stabilize immediately. File Power of Attorney, request a hold where appropriate, and triage active levies or garnishments.
- Restore current compliance. Re‑establish timely deposits and filings so the balance stops growing and resolution becomes possible.
- TFRP defense. Analyze responsibility and willfulness factors, prepare you for the interview, and represent you throughout. If a personal assessment is proposed, we respond within deadlines and pursue appropriate protests.
- Resolution strategy. Negotiate a payment plan for the business, and—if a personal TFRP is assessed—structure a coordinated strategy that protects your household budget and assets.
Our Process (3 Steps)
Consult & Protect
We learn the facts, file POA, and seek to pause enforcement while we investigate.
Investigate & Blueprint
Review deposit histories, bank signature authority, payroll provider records, and communications; map business and personal exposure.
Execute & Resolve
Implement current‑quarter compliance, represent you in interviews and submissions, negotiate terms, and document agreements.
What To Bring
- • Recent IRS notices and Revenue Officer correspondence
- • Forms 941/940, deposit confirmations, and missed‑deposit timeline
- • Bank signature authority, org chart, role descriptions
- • Payroll provider contracts and reports
- • Any prior payment plans or proposals
Frequently Asked Questions
What is the Trust Fund Recovery Penalty (TFRP)?
A personal assessment for trust fund taxes (the employee‑withheld portion) when the IRS believes a responsible person willfully failed to collect, account for, or pay them.
Who can be considered "responsible"?
Anyone with significant control over financial decisions—owners, officers, controllers, signers, or others with authority. Facts matter; titles alone don't decide it.
Can you stop levies or garnishments?
Often, yes—if facts allow. We move quickly to request a hold and propose an alternative while we finalize a durable plan.
If TFRP is assessed personally, am I stuck?
Not necessarily. We explore appeals, abatement opportunities, and personal payment plans that fit your finances.
Don't Wait — Payroll Tax Issues Escalate Quickly
Call (XXX) XXX-XXXX or Request a Free Consultation. Same‑day triage for active levies when possible.
Representation provided by appropriately licensed professionals. Outcomes depend on the facts of each case; no guarantee of results.