Failure To Pay Over Withheld Taxes To IRS Carries Severe Risks For Executives

Author: Mr David Rogers

Author position: McDermott Will & Emery

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Failure To Pay Over Withheld Taxes To IRS Carries Severe Risks For Executives

The "responsible person" penalty under Section 6672 of

the Internal Revenue Code has been imposed upon officers, directors

and controlling shareholders, as well as upon lower-level

employ...