This program will explain to attendees the way the IRS assesses unpaid payroll taxes against a company and those owners/officers it deems to be responsible, how the “Trust Fund Recovery Penalty” works (IRC § 6672) and what practitioners can do to avoid or minimize their client’s exposure. In additional, the program will review strategies for resolving the issue for the company and responsible individuals.
Learning Objectives:
Further educational resources from Eric Green | ||
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Thomas Padgett (Perthro Enterprises LLC)
"Once again, Mr. Green defied the law of gravity by coming up with new examples to clarify a complex topic. He began by reminding us that things have changed, and the IRS has shifted its emphasis to Payroll Tax delinquency. This is not a topic to be taken lightly; companies can find themselves in financial quicksand faster than they could ever have imagined. His points covered included the definition of what a trust fund recovery penalty is, why we should never, EVER use a signature stamp (convenience...too bad), why insufficient funds and obeying orders are not defenses, the definition of a Disqualified Employment Tax Levy, why we should never agree to a Form 4180 TFRP interview, handling appeals and how to reopen a closed assessments, and that the designation of a “responsible person” is indeed a broad interpretation. This is a fascination topic, and I can’t wait for Mr. Green’s next webinar!"Jennifer Witmer (Mid Penn Bank)
"Resolving Your Client's Payroll Tax Nightmare: Part I exceeded my expectations with a fascinating presenter, who brought vast personal experiences along with the facts and forms. Eric is clearly a savant in payroll cases and made a captivated audience of me. I highly recommend this course."IGNACIO BURGOS (It Sure Is Taxing, LLC)
"Eric is the man! I enjoy listening to his webinars, they are quite informative. I look forward to Pt 2. Learned a lot and reaffirmed a lot. He fields questions well and like his delivery style."Elizabeth Lazo (LAZCO BOOKKEEPING & INCOME TAX SERVICE/NOTARY PUBLIC)
"Eric was very informative and knowledgeable and quite passionate. I appreciate his concern for us Bookkeepers and Income Tax Preparers. I've learned something new with his webinar."Ricky Burks (RICKY BURKS, CPA)
"This webinar has information that could be useful to anyone involved in payroll and payroll tax matters. A good course."Jamie Johnson (Right Path Tax & Business Services)
"I love listening to Eric! He has so much knowledge and he keeps things on time! Thanks Eric!"Efren Rebugio (SELF-EMPLOYED)
"Excellent information was provided and will be used in dealing with future clients."JOHN VOELKER (JOHN J VOELKER CPA)
"Mr. Green was one of the best presenters I've heard in this series."
Green & Sklarz LLC
Partner
egreen@gs-lawfirm.com
(203) 285-8545
Eric is a partner in Green & Sklarz LLC, a boutique tax firm with offices in Connecticut and New York. The focus of Attorney Eric L. Green’s practice is civil and criminal taxpayer representation before the Department of Justice Tax Division, Internal Revenue Service, and state Departments of Revenue Services. His practice also handles probate matters and estate planning for individuals and business owners and tax planning for closely-held businesses. He is a frequent lecturer on tax topics for CCH, the NAEA, the NATP, the ABA Tax Section, and the Connecticut Society of CPAs. Attorney Green has served as adjunct faculty at the University of Connecticut School of Law. He is the author of The Accountant’s Guide to IRS Collection (available www.tgpublish.com), and he is a columnist for CCH’s Journal of Practice & Procedure. He is also the founder of The New England IRS Representation Conference. Mr. Green is a contributing author for Advocating for Low-Income Taxpayers: A Clinical Studies Casebook, 3rd Edition, and has also been quoted in The Wall Street Journal, USA Today, Consumer Reports, The Wall Street Journal’s Market Watch, TheStreet.com, and CreditCard.com. Before practicing law Attorney Green served as a senior tax consultant for KPMG and Deloitte & Touche. Attorney Green was the 2010 Nolan Fellow of the American Bar Association and has served as Chair of the American Bar Association’s Closely Held Businesses Tax Committee. Attorney Green is the current Chair of the Executive Committee of the Connecticut Bar Association’s Tax Section. Eric is a Fellow of the American College of Tax Counsel (“ACTC”) and a Connecticut, Massachusetts, New York, and American Bar Association member. He is admitted to practice in Massachusetts, New York, and Connecticut Superior Courts, as well as the United States Tax Court, the Federal Court of Claims, and the Federal District Court for Connecticut. Attorney Green received his Bachelor of Business Administration degree in Accounting with a minor in International Business from Hofstra University and is an honor graduate from New England School of Law. He earned a Masters of Laws in Taxation (LL.M.) from Boston University School of Law.