Payroll Tax Debt Is the Most Dangerous Balance a Business Can Carry
The IRS treats unpaid payroll tax as money you held in trust for your employees and failed to turn over. It pursues unpaid Form 941 employment taxes faster and more aggressively than almost any other balance, and it can come after you personally, even if your business is an LLC or a corporation. If you are behind on payroll deposits, the time to act is now, before a revenue officer is assigned.
Peter Kici, EA, is an IRS Enrolled Agent in Central Florida who represents business owners in exactly these cases.
Call or text (407) 531-8705 for a free, confidential consultation
The Trust Fund Recovery Penalty Can Make It Personal
The withheld income tax and the employee share of Social Security and Medicare are called trust fund taxes. When a business does not pay them, the IRS can assess the Trust Fund Recovery Penalty against any person it deems responsible and willful. That can be an owner, an officer, a bookkeeper, sometimes more than one person at once. Once it is assessed, that portion of the debt follows you personally and does not go away in a business bankruptcy. Understanding who is at risk and acting early is the whole game.
Why the IRS Moves Fast on 941 Debt
Unpaid employment tax is the top IRS collection priority. Cases are often assigned to a revenue officer, a local IRS collection employee with authority to file liens, levy accounts, and in serious cases recommend shutting the business down. If a revenue officer has already contacted you, do not go into that meeting alone. See defending against IRS collection actions.
What We Can Do About Payroll Tax Debt
- Get the business into a structured payment plan so it can keep operating.
- Challenge or limit a Trust Fund Recovery Penalty assessment where the facts support it.
- Fix missing or late 941 filings so the account is compliant. See help with unfiled returns.
- Build a plan that protects the owners personally while the business catches up.
We will give you an honest read on which of these fits, with no guarantees of a specific outcome, because anyone guaranteeing a number on payroll tax debt is not being straight with you.
How We Start
- Free, confidential consultation about your payroll balance and filings.
- We file representation and get between you and the IRS.
- We stabilize the account and get current filings in.
- We build and negotiate the resolution, business and personal.
Questions Business Owners Ask
Can the IRS really come after me personally for my company payroll taxes?
Yes, through the Trust Fund Recovery Penalty. That is why early action matters.
Can bankruptcy wipe out payroll tax debt?
Generally no for the trust fund portion. It follows the responsible person.
A revenue officer contacted my business. What do I do?
Get representation before you respond. Do not face a revenue officer alone.
Can I keep my business open while resolving this?
Often yes, with a plan that gets the business compliant and on a payment path. That is usually the goal.
Do you serve my area?
Yes. The practice is based in Central Florida and serves Orlando and the surrounding communities, plus taxpayers in all 50 states by phone and video.
Talk to an Enrolled Agent in Orlando, Not a Call Center
You will work directly with Peter Kici, EA, an IRS Enrolled Agent based here in Central Florida. No 1-800 sales floor, no handoffs.
Call or text (407) 531-8705 for a free, no-pressure consultation, or book your free consultation online. Not ready to call? Get the free book first and see your options in plain English.