Visit cpajournal.com to read the very latest from The CPA Journal
November 2011 » The IRS and the ‘Responsible Person’...
Full articles of The CPA Journal are available to NYSSCPA members and CPAJ subscribers ONLY. Please login to access this content.
Nonmembers and nonsubscribers, you can apply for NYSSCPA Membership here and get unlimited access to The CPA Journal, or you can create a non-member online account here and purchase individual articles.
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]).
Advertising with the NYCPA is your opportunity to reach the greatest number of business advisors in the most important business state in the nation.
Shop our Merch Store for a quality selection of branded NYCPA and affiliate merchandise, such as shirts, hats, drinkware, and more. Show your pride, support NYCPA, and discover the perfect gift today!
Post a resume or job listing in our Career Center to connect with hundreds of employers or job seekers.
Join 21,000+ of your peers. Apply for membership today!
Find CPE Conferences, Seminars, and Online Courses Here.
Get insight and analysis into all areas of the profession.
Content provided by and exclusively for NYCPA members.
Stay up to date with important NYCPA news.
A daily roundup of the latest from around the accounting and financial industry.
A strong PAC means a strong profession. Donate Today.
Help develop a strong network of connections.
A resource for NYCPA Members.
Members, Get expert answers to technical questions.
Start your career off right with an experienced mentor.
It's never too early to start thinking about your career.