One of the most significant issues identified by the IRS, Department of Justice Tax Division and Treasury Inspector General for Tax Administration (TIGTA) is unpaid payroll taxes. In the last 5 years the IRS has become much more aggressive in its plan to close this area of the annual tax gap, including increased enforcement. The impact of the IRS's increased enforcement activities is to send more taxpayers scrambling for professional help in resolving their payroll tax problems. In addition, IRS Criminal Tax enforcement and prosecutions in the payroll tax area is up almost 3,000%!

Unpaid payroll tax liabilities in particular have become a huge issue for small businesses. The key success factor in assisting businesses and business owners with their payroll tax issues is understanding the rules of how the IRS Collection Division works, how IRC Section 6672 functions, and knowing where the opportunities are to resolve the matter. This course will also review the recent IRS program of contacting employers who fail to deposit payroll taxes, as well as the upsurge in criminal tax prosecutions and what business owners need to be thinking about.

This online CPE seminar with highly regarded tax controversy expert, Eric L. Green, J.D., LL.M. of Green & Sklarz, LLC in Connecticut and New York, will provide a practical review of payroll tax issues, IRS assessment and collection procedures, including recent changes rolled out by the IRS in 2012, third-party liability issues under IRC Section 6672 and IRC Section 3505, and strategies for business owners to minimize or avoid personal liability.

This program will cover how to represent the business that owes payroll tax debts to the IRS, and how to challenge the "Trust Fund" assessments against the responsible owners and employees.  I will cover how to protest the assessment when it is proposed, and how to reopen it and challenge the liability after it has been finalized.  Finally, we will cover strategies for either avoiding personal for the unpaid payroll taxes (or at least minimizing it).

NASBA Approved

CPAacademy.org (Sponsor Id#: 111889) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

CPAacademy.org 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222

EA Approved

CPAacademy.org (Sponsor Id#: HURS9) has entered into an agreement with the Internal Revenue Service, to meet the requirements of 31 Code of Federal Regulations, section 10.6(g), covering maintenance of attendance records, retention of program outlines, qualifications of instructors, and length of class hours. This agreement does not constitute an endorsement by the IRS as to the quality of the program or its contribution to the professional competence of the enrolled individual. Credit earned by attendees with a PTIN will be reported directly to the IRS as required of all providers. To ensure your CPE hours are reported, update your profile in My Account to include your PTIN number. Please note: IRS CE is only mandatory for EAs and ERPAs. For all other tax return preparers, CE is voluntary.

CPAacademy.org 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222