What constitutes a responsible person?(for tax penalty imposition under IRC section 6672)

IRC section 6672 imposes a penalty equal to the total amount of any federal payroll (trust fund) tax any person willfully evades, fails to collect or does not account for and pays over. In view of the section's scope, the courts broadly interpret "any person" to include officers, empl...

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Veröffentlicht in:	Journal of Accountancy 2004-10, Vol.198 (4), p.101
Hauptverfasser:	Cenker, William J, Bloom, Robert
Format:	Magazinearticle
Sprache:	eng
Schlagworte:	Annual reports Federal court decisions Government regulation Internal Revenue Code Laws, regulations and rules Payroll tax Payroll taxes Responsible persons Section 6672 State court decisions Substance over form Tax evasion Tax penalties Taxes Trust funds
Online-Zugang:	Volltext
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