CAN THE IRS HOLD ME LIABLE FOR UNPAID PAYROLL TAXES?
The IRS will check within your company who was in charge, and failed to pay IRS employment taxes. In determining who is responsible for unpaid payroll taxes, the IRS uses several factors. Most of the time, the person in charge of signing checks will be liable for the Trust Fund Recovery Penalty. Other responsible parties may be officers, payroll personnel, owners. See more on Unpaid Payroll Tax.
