Rethinking the 'Responsible Person' Penalty
Focuses on the concept of payroll tax liabilities under the revised Internal Revenue Code (IRC) section 6672 of the U.S. Internal Revenue Service. Factors to consider to determine whether a person can be held liable for the taxes due; Scope of the application of the IRC section 6672 penalty if a corporation declares bankruptcy; Suggested changes to the section.
School of Accountancy
Smillie, Don G. "Rethinking the'Responsible Person'Penalty." The CPA Journal 75, no. 6 (2005): 60-61