Employers are required to withhold taxes from their employees' paychecks. Approximately 81% of all taxes received by the United States are from payroll taxes.
CPAs who have clients that are employers. CPAs who sign payroll tax forms for their client when taxes are outstanding.
After attending this presentation, you will be able to...
- Understand the role of IRS in prosecuting criminal employment tax violations
- Identify the federal statutes that require employers to withhold employees' taxes
- Define what is
The major topics covered in this course include:
- Identifying the statutes that require employers to withhold payroll taxes
- The criteria of when unpaid payroll taxes crosses the line from being a tax problem to a criminal investigation
- What steps you can take to mitigate any civil or criminal penalties