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Payroll Tax Train Wreck: Protesting Personal Responsibility

PAYROLL TAX TRAIN WRECK: PROTESTING PERSONAL RESPONSIBILITY

Cost $15.00
Presentation Length 1.0 hour

Recorded DateJune 17, 2019
CPE:Not available
(archived webinars do not offer CPE credits)
Subject AreaTaxes
Course LevelBasic
Course Description

When the employer fails to pay over the payroll taxes those individual owners and/or employees responsible may be assessed for the Trust Fund Recovery Penalty.

In this one-hour program attorney Eric Green will walk attendees through how to represent taxpayers when the proposed assessment comes out, why you NEVER allow the client to do the 4180 interview, and how to build your client’s case for appeals. In addition, Eric will explain how to reopen previously assessed trust fund liability when the client failed to respond or appeal.
 
Learning Objectives:


  • Explain the assessment process for the Trust Fund Recovery Penalty.

  • Identify issues with the 4180 interview.

  • Describe the process for challenging previously assesses trust fund penalties.

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PLEASE NOTE: ARCHIVED WEBINARS DO NOT QUALIFY FOR CPE
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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.


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