Payroll Tax · Trust Fund Recovery Penalty

Behind on Payroll Taxes? The IRS Moves Fast — So Do We.

Unpaid payroll tax isn't like other tax debt. The IRS treats it as money you collected from your employees and didn't hand over — and they pursue it aggressively, including personally, even if your business is an LLC or corporation.

If any of this applies to you, call now

Why payroll tax debt is different

The IRS can hold “responsible persons” — owners, officers, even bookkeepers with check-signing authority — personally liable for unpaid payroll tax, separate from the business itself. This is the Trust Fund Recovery Penalty, and it does not go away if the business closes or files for bankruptcy.

A licensed CPA, not a call center. Alex Volkov is a New York–licensed CPA with 19 years in accounting and tax, and he personally works every case.

Start with a free call — talk it through with a CPA at no charge. Engagements start at $2,000 — our rate is $350/hr, scoped and quoted flat upfront, so the number never moves. Your exact quote comes after a free call.
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How Alex handles payroll tax cases

  1. Exposure assessment. Determine whether TFRP applies, who the IRS considers a “responsible person,” and what's actually at stake — for the business and for you personally.
  2. Direct IRS negotiation. With power of attorney on file, Alex works your case directly with the IRS — deposits, penalties, and collection activity — so you're not fielding calls from a revenue officer yourself.
  3. Resolution structuring. Installment agreements, penalty abatement, or negotiated settlements depending on what your numbers support.

Common questions

Can the IRS really come after me personally for my business's payroll taxes?

Yes. Through the Trust Fund Recovery Penalty, the IRS can hold owners, officers — even bookkeepers with check-signing authority — personally liable for unpaid payroll tax, separate from the business itself.

What is the Trust Fund Recovery Penalty?

It's the IRS's tool for collecting unpaid payroll tax from “responsible persons” personally. It doesn't go away if the business closes or files for bankruptcy, which is why the exposure has to be assessed early.

My business closed. Am I still on the hook?

Possibly — the Trust Fund Recovery Penalty survives the business. Whether the IRS considers you a responsible person is a facts-and-circumstances question a CPA should evaluate, not something to assume either way.

A revenue officer contacted me. What should I do?

Don't try to handle a revenue officer alone — they're the IRS's field collectors and they move fast. Talk to a CPA first, and once power of attorney is filed, all contact goes through us, not you.

Not sure where to start? Get the IRS Transcript Review

Not ready to call? Get our free guide: “What To Do When You Get an IRS Notice”.

General information only — not tax, legal, or financial advice. A professional relationship begins with a signed engagement letter.
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