Unpaid payroll taxes can become a personal problem much faster than many business owners expect. At Tax Debt Relief Group, we provide Trust Fund recovery penalty defense in Orlando, FL, for owners, officers, employees, and other individuals facing potential personal assessment under Internal Revenue Code Section 6672. Peter Kici, EA, a federally licensed Enrolled Agent and U.S. Marine Corps veteran, represents clients directly before the IRS and manages communication through Power of Attorney. Our focus is protecting your position early, preparing you carefully for the IRS process, and building a strategy around both the proposed penalty and the underlying payroll tax debt.
Understanding the Payroll Tax Trust Fund Penalty
When a business withholds income tax and the employee portion of certain payroll taxes, those amounts are considered trust fund taxes. If they are not paid to the IRS, the government may investigate whether one or more individuals should be held personally responsible.
Under Section 6672, the IRS can assess the Trust Fund Recovery Penalty against a person it believes was both responsible for paying the taxes and willful in failing to do so. That can place personal assets at risk even when the unpaid taxes originally belonged to an LLC or corporation.
Form 4180 Interview Preparation and Representation
The Form 4180 interview is one of the most important stages in a TFRP investigation. The Revenue Officer may ask detailed questions about check-signing authority, payroll decisions, access to bank accounts, knowledge of unpaid taxes, and who controlled company finances.
We prepare clients carefully before the interview so they understand the questions, the legal concepts involved, and the importance of answering accurately. Peter can also represent clients under Power of Attorney, helping reduce the risk of damaging admissions made without context or preparation.
Proving You Were Not a Responsible Person
The IRS does not automatically have the right to assess every owner, employee, or person whose name appears on a business account. One key part of a 100% penalty defense IRS strategy is examining whether the individual truly had meaningful authority over financial decisions.
We review who controlled payroll, who decided which creditors were paid, who had access to accounts, and who actually exercised decision-making authority. Titles alone do not always tell the whole story, which is why the facts matter.
Challenging the IRS on Willfulness
Even if the IRS believes someone was a responsible person, it must also establish willfulness before imposing the penalty. In general, the inquiry focuses on whether the person knew trust fund taxes were unpaid and still allowed other creditors to be paid, or otherwise acted with reckless disregard.
Our Section 6672 penalty relief strategy examines the timeline, what the client actually knew, who controlled payment decisions, and whether the IRS is drawing conclusions that the facts do not support. We build the defense around documentation and the specific circumstances of the business.
Responding to IRS Letter 1153
If the IRS proposes the Trust Fund Recovery Penalty, it generally issues Letter 1153 explaining the proposed assessment and appeal rights. Timing matters because the administrative appeal window is limited.
We help clients prepare an IRS Letter 1153 response, evaluate the proposed findings, and pursue the appropriate appeal when there are grounds to challenge responsibility, willfulness, or the amount assessed. Acting promptly can preserve options that may become harder to use later.
Help With Personal Liability for Payroll Taxes
TFRP cases can affect owners, officers, bookkeepers, managers, and others depending on who controlled financial decisions. That means someone who did not personally benefit from the unpaid taxes can still face serious collection activity if the IRS believes the legal standard is met.
We help with personal liability payroll taxes by reviewing the IRS case, preparing a defense, communicating with the Revenue Officer, and addressing collection issues if an assessment has already occurred. The goal is to separate assumptions from what the evidence actually shows.
Federally Licensed Representation Without a Call Center
Peter Kici, EA is federally authorized to represent taxpayers before the IRS in all 50 states. Clients work directly with Peter rather than being passed between sales staff, case managers, and unfamiliar representatives.
For people searching terms such as payroll tax debt attorney, it is important to understand that Peter is an Enrolled Agent, not an attorney. His federal credential allows him to represent taxpayers directly before the IRS in collection and administrative tax matters.
Direct, Confidential Guidance From Someone Who Understands Tax Debt
Peter previously resolved approximately $22,000 in back taxes of his own before becoming an Enrolled Agent. That personal experience shapes the way we handle high-stakes IRS matters, with direct communication and without judgment.
As a U.S. Marine Corps veteran, Peter brings a disciplined approach to case preparation and representation. We focus on confidentiality, facts, deadlines, and strategy rather than pressure tactics or unrealistic promises.
Frequently Asked Questions
Can the IRS really hold me personally responsible for company payroll taxes?
Yes, in some cases. The IRS may assess the Trust Fund Recovery Penalty against individuals it believes were responsible for paying trust fund taxes and acted willfully in failing to do so.
Can you stop an IRS Form 4180 interview?
We cannot promise that the IRS will cancel an interview. We can represent you, prepare you thoroughly, communicate with the Revenue Officer, and help you approach the interview with a clear understanding of the issues involved.
Defend Your Position Before the IRS Makes It Personal
Trust Fund Recovery Penalty cases can move from a business tax problem to personal financial exposure quickly, which makes early representation especially important. At Tax Debt Relief Group, we provide TFRP representation in Orlando and nationwide, including Form 4180 preparation, Section 6672 defenses, Letter 1153 appeals, and longer-term payroll tax resolution. Peter Kici, EA, also handles the case directly and communicates with the IRS under Power of Attorney, so you are not navigating the process alone. So don’t wait: contact Tax Debt Relief Group today for a free, confidential consultation and get a clear strategy before the IRS takes the next step.
More Questions About Trust Fund Recovery Penalty Defense
How do you defend against a Trust Fund Recovery Penalty?
A defense usually focuses on whether you were actually a responsible person and whether your conduct met the IRS standard for willfulness. We review records, authority, payment history, communications, and the timeline before building the response.
What should I do if I receive Letter 1153?
Contact a qualified tax representative quickly because appeal deadlines apply. We can review the proposed assessment, explain the findings, and determine whether an administrative appeal should be pursued.
Can payroll tax debt be settled after the TFRP is assessed?
Possibly, depending on the facts and eligibility. Installment Agreements, Offers in Compromise, or Currently Not Collectible status may be available in some cases, but each program has specific requirements.