Former Partner Liable for Trust Fund Penalty
TIGTA Study: Significant Discrepancies Exist Between Alimony Deductions Claimed by Payers and Income Reported by Recipients
March 27, 2015Final Regs. Provide Rules for Assessment Limitation Period for Undisclosed Listed Transactions
March 31, 2015A taxpayer who asserted he was no longer a partner in a business during the periods at issue was nevertheless held to be a responsible person and liable for the 100% penalty for failure to pay over withheld employment taxes.
Source:: AICPA – Tax