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![IRS Form 4180 Interview - Trust Fund Recovery Penalty Interview Explanation](https://1a-1791.com/video/s8/1/f/N/s/M/fNsMc.qR4e-small-IRS-Form-4180-Interview-Tru.jpg)
IRS Form 4180 Interview - Trust Fund Recovery Penalty Interview Explanation
3 years ago
11
Here we go through what happens in an IRS Form 4180 Interview. The main purpose of the interview is to find people personally liable for unpaid payroll tax.
They call the amount assessed the Trust Fund Recovery Penalty. The name comes from it being a "trust fund" tax in the sense that the funds were supposedly held in trust for the IRS and should have been directly given to them.
If you are doing payroll, we strongly recommend using an automatic payroll provider like Gusto:
Handling payroll manually is a headache and getting your CPA to do it probably costs more than Gusto and is often less reliable.
https://trp.tax/irs-debt/irs-form-4180-interview-trust-fund-recovery-penalty-interview-explanation/
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