When a business doesn’t hand over withheld payroll taxes, the IRS can assess the trust fund portion against the people who decided not to pay — personally. These two guides walk through the Form 4180 interview question by question, and how to protest a proposed assessment before it becomes final.
The Form 4180 interview records your authority, check-signing, and payment decisions for the revenue officer. Walk through each question family before you go.
A Letter 1153 protest must reach the IRS within 60 days, or 75 days abroad. Compare the small case request with a formal written protest and what each needs.