Payroll Tax Trainwreck

$39.00

This course will be an overview of:

The basics of payroll taxes and vital statistics surrounding the collection of payroll taxes
The Trust Fund Recovery Penalty under IRC § 6672 and who may be deemed responsible
Strategies for taxpayers to challenge the assessment of the Trust Fund Recovery Penalty

Field of Study:

Taxes

Credit(s):

NASBA: 1.0

Course ID:

NASBA: 35579/41479

Instructor(s):

Eric Green

Course Format:

On Demand

Prerequisites:

None

Qualifies For:

IRS

Advanced Preparation:

None

Knowledge Level:

Basic

Publication Date:

01/31/2025

Planned Expiration:

01/31/2026

Provider:

Becker Professional Education

IRS Approved Program

Learning objectives

After completing this course, the learner should be able to:

Recognize how the IRS assesses the company and responsible individuals for the unpaid payroll taxes
Identify who may be deemed personally responsible for the unpaid payroll taxes
Recognize the assessment procedures under IRC § 6672

A Becker Professional Education is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org

Becker Professional Education Sponsor I.D. Numbers NASBA: 107294, New York: 002087, New Jersey: 20CE00226700, Texas: 009580, Ohio: CPE.186, Illinois 158.002405, Pennsylvania: PX177823