Willful Failure to Collect or Pay Over Tax


Did you ignore Internal Revenue Code requiring an employer to withhold Social Security (“FICA”), Medicare, and federal income taxes from a worker’s paycheck?  Did you face a financial crunch and decide to put off paying over the taxes you deducted from your employees’ wages until your cash flow improved?  These are a couple of the most egregious offenses possible in the eyes of the IRS.

If the oversight is an honest one, and your business is not in the habit of failing to collect and pay over employee tax, the IRS may simply ask you to rectify the mistake through the submission of correct employee quarterly tax returns and the timely remittance of outstanding taxes, including penalties and interest for the late filings and payments.  If you cooperate by promptly and voluntarily becoming and remaining compliant with all filings and payments due, most likely the matter can be resolved relatively easily.

However, if your business has exhibited a pattern of regularly and willfully failing to collect and pay over employee taxes, the IRS may launch a criminal investigation. Notice of this action from the IRS is immediate cause for concern.

Why?  Fallout to you personally and professionally is typically severe.  There will be assessments of heavy penalties, interest, and possibly fines.  You face an increased potential for the audits of several years of business and personal records, not to mention criminal charges, which can lead to incarceration in the worst-case scenarios.  You and your business will become instantly vulnerable to the heightened IRS scrutiny paid to your routine administrative procedures, such as accounting practices.  You, the officers and owners of the business, and the staff associated with payroll can each be deemed responsible parties and charged harsh civil penalties.  And unless these assessments are satisfied, you may face years of damaging financial repercussions.

So if the IRS investigates you and your business for willful failure to collect and pay over taxes,  call Law Offices of Christy Lee, P.C.

Our staff is grounded in years of experience concerning the Internal Revenue Code.  Our tax boutique will review the facts of your case, including evaluating your records and administrative policies, and we will fight to protect your rights while ensuring your compliance with the IRS.  Because we understand the multi-pronged process the IRS employs during its investigations of criminal matters, we will adopt proven strategies for moving forward toward the optimum resolution.  If your case reaches court, we will appear on your behalf.  And we will provide informed counsel concerning proven methods designed to avoid such situations in the future.

Your investment in consulting with our team of tax professionals will be one of the best you can make for your business.  Don’t let yourself fall into the trap of criminal activity involving taxes.  Contact us today for assistance with all your tax-related issues.


Why Should You Contact Law Offices of Christy Lee, P.C.?

When facing IRS Audits & Appeals, it’s reassuring to have a tax professional on your side that understands the complexities of the law.

We Focus Our Practice On The Highly Complicated Field Of Tax Law

As a general rule, taxpayers who seek our legal advice concerning their tax obligations early in the IRS audit achieve substantially more favorable results than those who face such challenges alone.

We Communicate With The IRS On Your Behalf

We ensure that you don’t misinterpret questions from the auditors and inadvertently provide information that could be harmful to your case.

We Mount An Effective Defense

You can have supreme confidence in our ability to establish an effective defense for your case due to our collective knowledge regarding the intricacies of tax law.

We Keep Abreast Of Current Developments Concerning Tax law

Tax law routinely updates and changes. For that reason, the team at Christy Lee Law is always up to speed on current developments so that we may find and utilize key advantages of the law.

We Remain Committed To Client Benefits

We mark and utilize every benefit afforded to business owners as it relates to the Internal Revenue Code. We stand by that commitment to our clients.