Keith A. Gardner, CPA Keith A. Gardner, CPA























The IRS is very aggressive when it comes to the collection of payroll taxes. In the case of a corporate taxpayer, the IRS may assess some of these taxes personally against the corporate officers or employers. It is called the "civil penalty or the "trust fund penalty". We advise that you have an experienced professional to represent you in these types of problems. It could make a difference in whether you stay in business or are liquidated by the IRS.