A corporation owes payroll tax liability of approximately $100,000 for periods spanning from 2003 through 2010. During discussions with the IRS the Trust Fund portion of the liability was assessed personally under the responsible person’s social security number. When if at all does the 10-year collection period begin?

The IRS 10-year collection statute begins when a liability is assessed. This holds true for the Trust Fund Recover Penalty as well.

David Karp2016-05-13T12:48:28-07:00

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