Trust Fund Recovery Penalty Basics


In this course you will learn the basics of Trust Fund Recovery Penalty including:

  • Who can be assessed the TFRP
  • Purpose of the TFRP
  • How long you have to protest the penalty
  • Effect on employees
  • How to use the Early Intervention Program
  • How the TFRP & OIC work together
  • Criminal Penalties
  • Voluntary Payments
  • Application of Payments
  • Responsible Person Paying
  • Penalties and Interest
  • Applicability of §6672, §6673, §7202 4180
  • Interview Documentation needed to support
  • TFRP assessment
  • And more!
Larry Lawler 2

Course Length: 60 minutes

What you’ll receive: Instant access to this 60 minute video course & Handouts. There is no CE/CPE with this program.

Instructor: Lawrence Lawler, CPA, EA, CTRS, NTPI Fellow

Larry is the National Director of the American Society of Tax Problem Solvers (ASTPS). Larry has represented literally thousands of taxpayers before the Internal Revenue Service and is a frequent public speaker, a writer on professional topics, and a regular trainer of tax professionals nationwide. He is a dynamic and knowledgeable speaker who offers a mix of information, personality and humor in his presentations and interviews. His audiences enjoy him as much as he enjoys speaking. He has become nationally recognized for his skills in solving tax problems, his marketing expertise, and exceptional practice management abilities. He has been a New York Certified Public Accountant since 1973. He is also a fellow of the National Tax Practice Institute. Larry is the managing partner of Lawler & Witkowski, CPAs, PC, the firm he established in 1973.