https://www.irs.gov/irm/part5/irm_05-007-003r
5.7.3 Establishing Responsibility and Willfulness for the Trust Fund Recovery Penalty (TFRP) |...
trust fund recovery penalty
https://irshelpauthority.com/responsible-party-trust-fund-recovery-penalty/
Trust Fund Recovery Penalty: Legal Definition of Responsible Party
The Trust Fund Recovery Penalty TFRP is a civil enforcement mechanism under Internal Revenue Code ยง 6672https://www.ecfr.gov/current/title-26 that holds...
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https://www.irs.gov/businesses/small-businesses-self-employed/employment-taxes-and-the-trust-fund-recovery-penalty-tfrp
Employment taxes and the Trust Fund Recovery Penalty (TFRP) | Internal Revenue Service
To encourage prompt payment of withheld income and employment taxes, including social security taxes, railroad retirement taxes, or collected excise taxes,...
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