05/22/2026
Most business owners think unpaid payroll taxes stay with the business.
That’s not always true.
The IRS can actually pursue individuals personally for certain unpaid payroll taxes through something called the Trust Fund Recovery Penalty.
I’ve seen business owners ignore payroll tax issues hoping things would improve “next quarter,” only to end up facing liens, levies, and serious collection action later.
And the IRS doesn’t just look at ownership. They look at who had control over payroll and financial decisions.
If your business is behind on payroll taxes, this is not something to ignore.
I break down how these cases work and why early intervention matters in my latest blog post:
https://www.soslegalhelp.com/post/the-irs-can-come-after-you-personally-for-payroll-taxes
Many business owners assume unpaid payroll taxes are strictly a business liability. Unfortunately, that is not always the case.When payroll taxes go unpaid, the IRS has the authority to pursue certain individuals personally through what is known as the Trust Fund Recovery Penalty (TFRP). For busines...