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November 2011 » The IRS and the ‘Responsible Person’...
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Roy Whitehead, JD, LLM, and Kris Jones, MBA, CPA
Can an employer become a “responsible person” in the eyes of the IRS when an accountant who duped him passes away? This article discusses the method used by the IRS to decide who is a “responsible person” when a corporation fails to remit employment taxes and what kind of conduct may be considered willful failure to pay taxes that triggers the penalty provisions of Internal Revenue Code (IRC) section 6672. It focuses on the unusual facts that arose in the recent case of Oppliger v. United States (No. 102011 [8th Cir., March 29, 2011]).
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