The Insider’s Guide to Resolving Payroll Taxes & Personal Liability

A Guide to Resolving the Company’s Payroll Tax Issue and Personal Liability – Second Edition

By Eric L. Green

TG Publishing Softcover Print & eBook
362 pages | Copyright 2023

This guide steps you through the procedures you need to know to help tax clients with payroll tax problems.


Please note that this book is a softcover guide with a black and white print interior.

Payroll taxes are the number one reason why small businesses get into tax trouble.  Why?  Because payroll taxes are the easiest loan to take and the hardest to repay.  Easy to take because there is no loan document to complete and no banker to refuse: just keep the tax money and spend it.  They are the hardest loans to pay back because once the IRS applies the various penalties and interest the balance increases to the point the business cannot easily pay it back.  In addition, the IRS will begin pursuing the owner and other responsible employees personally for the trust fund portion of the taxes!  Payroll Tax cases also are an opportunity for practitioners to make money while saving businesses, their owners and hundreds or even thousands of employee jobs.

If you are interested in adding to your existing practice, launching a new practice or just helping to save clients from the payroll tax nightmare they are in, this book is perfect for you. This guide steps you through the procedures you need to know to help tax clients with payroll tax problems. The key is to understand the process the IRS pursues against both the company and the owner and responsible individuals, and this book walks you through the IRS process and explains where the opportunities are so you can wisely counsel your client.

This knowledge is in great demand.  Most tax practitioners do not know how to do this, more than 15 million people owe the IRS money, and many of them need the help of a tax resolution professional.  The need for practitioners who understand this area is huge!

What’s New:

  • 2023 Update regarding personal liability for the TFRP – Tracing and Fraud cases
  • New Case study – The Offer-in-Compromise to Resolve the Payroll Tax Debt, including all the completed forms, letters and IRS correspondence
  • Sample Marketing letter to use for attracting taxpayers with payroll issues
  • Top 10 Q&A regarding payroll tax debts
  • Updated and new exhibits

Table of Contents

  • About the Author
  • Why Businesses Get Into Trouble With Payroll Taxes
  • How Payroll Taxes Work
  • Third-Party Liability
  • Assessment & Collection Against the Company
  • Assessment Against the Responsible Party
  • Challenging the Trust Fund Assessment
  • Strategies for Minimizing Personal Liability
  • Criminal Aspects of Payroll Taxes
  • Case Studies
  • Checklist: Payroll Tax Case
  • Ex: Exhibits
Eric L. Green
About the Author

Attorney Eric L. Green is a nationally recognized Tax Attorney whose talks have educated thousands of tax practitioners. He is a partner in the law firm Green & Sklarz LLC based in Connecticut and the founder of TaxRep LLC, an online member-driven organization of IRS tax representation professionals.

His law practice is focused on civil and criminal taxpayer representation before the IRS, Department of Justice Tax Division, Connecticut Department of Revenue Services, New York Department of Revenue and Massachusetts Department of Revenue.

Eric is a Fellow of the American College of Tax Counsel, an organization in which membership is an honor reserved for those at the top of their chosen profession. A frequent lecturer and author of two books and hundreds of articles, Eric is often quoted in the Wall Street Journal, USA Today, and Consumer Reports Financial News.

“Eric Green is one of the top tax lawyers in the country. His in depth knowledge along with his ability to make the subject simple makes this guide an indispensable reference for my practice. The guide is clear and concise, and I just loved the client stories! Accountants everywhere will want this Guide in their library.”

Dawn B., CPA

“Informative, authoritative and concise what more could you ask for!!! Attorney Eric Green has been successfully representing taxpayers against the IRS for years and his new Collections Manual contains all the insight necessary to work this business. It is the perfect compendium for professionals who need to quickly get something done – especially when they don’t have time to spare. A superb and easily understandable reference source – I highly recommend it to all practitioners seeking to tighten their knowledge of IRS collection processes, grow this segment of their business and to train staff.”

Harold B., CPA

“WOW!! Eric Green’s The Accountants Guide to IRS Collection covers every aspect of the Federal Collection Process. The book is filled with a HOT TIPS and is a step by step guide to various approaches the resolving your clients collection issues. A must have book in every practitioners office.”

Ray L., EA