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Trust fund penalty, decedents, account fixes and refund claims

SEE 3 Chapter 20 · IRS outline 3A6, 3A7, 3A8, 3A14, 3A15

Some collection cases are about people, not just balances. Walt faces personal liability for Copperline's unpaid payroll taxes. Hank Mueller has died, and his daughter Sara must deal with his taxes as executor. The Okafors' refund was taken for someone else's debt, and Ruth was assessed tax for an audit she never knew about. This chapter covers the trust fund recovery penalty, representing a decedent, fixing an IRS account, audit reconsideration and claims for refund.

In this chapter

1. The trust fund recovery penalty: who and why
2. The TFRP process and how to contest it
3. Representing a decedent
4. Account adjustments: abatements, offsets and spouse relief
5. Audit reconsideration
6. Amended returns and claims for refund

This chapter has 6 lessons and 50 practice MCQs with explanations, plus flashcards and a recall sheet.

What this chapter covers

• The trust fund recovery penalty
• representing an estate
• abatements and offsets
• audit reconsideration
• amended returns and Forms 1040-X and 843

Chapter 19: Liens, levies, summonses and collection appeals · Chapter 21: Penalty and interest relief