THE 2026 PASS INCLUDES THIS COURSE.
Do NOT purchase this course separately if you buy a 2026 PASS.
Businesses that fail to remit certain payroll taxes to the IRS have unique issues. This webinar will cover the concepts and issues related to the components, investigation, and assessment of the trust fund recovery penalty (TFRP) by the IRS, including possible defenses against its assertion. It will also review other possible income tax consequences for responsible parties diverting taxes.
Learning Objectives:
Explain what a trust fund tax is and is not.
Determine the period of time the IRS has to assess the TFRP.
Identify the main components of the TFRP calculation.
Explain which parties may be liable for the TFRP based on responsibility and willfulness.
Education Information:
IRS Program Number: NMVBP-T-00326-26-O
Credit Hours: 2 CPE (NASBA); 2 CE (IRS)
Prerequisite: None
Advanced Preparation: None
Program Level: Basic
Delivery Method: Group Internet Based (NASBA); Online Webinar (IRS)
Field of Study: Taxes (NASBA); Federal Tax Topics/Federal Tax Related Matters (IRS)
Instructor: Clarice Landreth, EA Learn more about our instructors here.
If you can't attend this live webinar, you'll be automatically enrolled in the on demand version of this course where you can still earn CPE/CE.
Refund Policy: Refunds processed prior to noon ET the day before the live event are subject to a $25 processing fee. No refunds will be given for live webinars after noon ET the day before the event, but if you are unable to attend the live webinar for any reason you will be given access to the on demand webinar on the same topic. Click here for more information about our education, refund, and complaint policies.
