Who may face the Trust Fund Recovery Penalty for willfully unpaid payroll taxes?

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  1. Nobody, the company is an LLC
  2. A responsible person who willfully failed to pay
  3. Only the employees whose pay it was

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References

  1. IRS: Employment taxes and the Trust Fund Recovery Penalty (TFRP) www.irs.gov/businesses/small-businesses-self-employed/employment-taxes-and-the-trust-fund-recovery-penalty-tfrp Checked 2026-10-11.
  2. IRS: Employment taxes and the Trust Fund Recovery Penalty (TFRP) www.irs.gov/businesses/small-businesses-self-employed/employment-taxes-and-the-trust-fund-recovery-penalty-tfrp Checked 2026-10-11.

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