S Corporations
68 episodes - English - Latest episode: almost 4 years ago - ★★★★★ - 2 ratingsCovers recent cases, rulings, regulations, and legislation dealing with S corporations, their owners, and employees
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Episodes
Video Podcast: Keebler and Shenkman on the PPP Flexibility Act
June 05, 2020 00:27In this 12-minute video podcast, Bob Keebler and Marty Shenkman discuss the Paycheck Protection Program Flexibility Act, passed by both houses of Congress and expected to be signed by the President. Recorded June 4, 2020. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com
Bob Keebler on Notice 2019-07
January 25, 2019 01:02 - 8.87 MBWhen does the rental of real estate constitute a trade or business for purposes of Code section 199A? Bob Keebler analyzes Notice 2019-07 in this 10-minute podcast. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com
Keebler: An Overview of Section 199A Final Regulations
January 25, 2019 00:58 - 17.4 MBIn this 19-minute podcast, Bob Keebler provides an overview of the final section 199A regulations and Notice 2019-07. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com
Bob Keebler on Tax Planning Under the Section 199A Regulations
August 20, 2018 04:14 - 14.1 MBIn this 15-minute podcast, Bob Keebler discusses planning strategies under the Section 199A proposed regulations. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com
Bob Keebler -- Overview of the Section 199A Proposed Regulations
August 17, 2018 04:37 - 12.8 MBIn this 14-minute podcast, Bob Keebler provides an overview of the proposed regulations implementing the income tax deduction for qualified business income. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com
Bob Keebler on Section 199A: An Executive Summary
August 08, 2018 07:55 - 15.6 MBIn this 17-minute podcast, Bob Keebler explains new Code section 199A and the planning opportunities it presents. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com
Bob Keebler on the Newly Passed Tax Bill
December 21, 2017 04:42 - 6.72 MBIn this seven minute podcast, Bob Keebler provides an overview of the tax bill and discusses immediate actions that should be considered by clients. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com
Bob Keebler Compares the House and Senate Tax Bills
November 14, 2017 20:24 - 3.13 MBIn this brief podcast, Bob Keebler identifies critical issues that are emerging now that the House and Senate have each released versions of their tax bills. Bob discusses the proposed doubling of the estate and gift tax exemption, the repeal of the deduction for state and local taxes, and business entity choices. 3 minutes 30 seconds. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Pres...
Keebler and Shenkman: Planning
October 12, 2012 22:42 - 4.63 MBBob Keebler and Marty Shenkman discuss planning between now and December 31st. The time is crucial and the opportunity is not to be missed. Marty has created a postcard to inform clients of 2012 planning opportunities. A company called "Printing for Less" - which does Marty's newsletter - will customize and mail it for any practitioner at a 20% discount off printing costs + postage. (Marty gets no payment from this). You can use his postcard primarily with no royalties (but a nice not...
Keebler - Covered Opinion Rules
September 18, 2012 06:51 - 1.47 MBBob interviews attorney Michael Goller who discusses the new Covered Opinion Proposed Regulations. This is a very important development focusing on Section 10.37 - dealing with tax opinions and how attorneys must comply. Also stressed in this interview is section 10.35, which requires competence and 10.36 dealing with management oversight proceedures and standards. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our soft...
Paul Hood - Noncontrolling Normalizing Adjustments
September 14, 2011 07:27 - 3.16 MBPaul Hood discusses non-controlling normalizing adjustments. Don't miss Paul's upcoming 9/28 program at 12:00 P.M. EDT talk on Phil Cavesh?s Ultimate Estate Planner. It's A Method in the Madness: The Fine Art of Designing Estate Planning Tools and Techniques. To learn more or sign up: http://www.ultimateestateplanner.com/092811PH.html This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Prese...
Paul Hood - S Corporation Tax Affecting
September 12, 2011 22:10 - 2.72 MBPaul Hood - Tax Affect or not Tax Affect S Corporation earnings? Paul Hood discusses the issues. Is there a premium? Should you believe the Tax Court? Keep listening. Paul Hood will be hosting a 90 minute teleconference on September 28th titled ?A Method in the Madness: The Fine Art of Designing Estate Planning Tools and Techniques.? On this special teleconference, Paul will cover how proper plan design is really a 3-part analysis (the technique, the particular assets and the ?playe...
Paul Hood - Discounts for Lack of Marketability When Controlling Interest Involved
September 11, 2011 07:03 - 3.07 MBBusiness Valuation authority Paul Hood discusses valuation when a controlling interest in a closely-held corporation is involved. Paul is the co-author of a new book on business valuation - A Reviewer's Handbook to Business Valuation - that was the subject of our recent book review in Business Entities Newsletter # 127. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations si...
Paul Hood - Valuation Discounts for Lack of Marketability
September 08, 2011 05:54 - 6.41 MBValuation authority, Paul Hood, discusses discounts for lack of marketability. Paul will be presenting, in conjunction with Phil Cavesh, a program called A Method in the Madness: The Fine Art of Designing Estate Planning Tools and Techniques. For information or to sign up: http://www.ultimateestateplanner.com/092811PH.html This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations ...
Bob Keebler and the Section 1022/AMT Election 'Curveball'
August 29, 2011 21:26 - 1.8 MBIn this important PodCast, Bob Keebler reviews what he is calling the Section 1022 Election/AMT 'Curveball.' According to Bob, it appears that there is a strong possibility that taxpayers electing carryover basis will have different basis for AMT and regular tax purposes. This, according to Bob, appears to have been missed by the tax writing committees and the IRS. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our softwar...
Tax Planning Opportunities in Volatile Economic Environments
August 22, 2011 03:37 - 3.51 MBIn this PodCast, Bob Keebler reviews a variety of strategies that can immediately help clients with their stock and bond investments. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com
Bob Keebler discusses Revenue Procedure 2011-41
August 10, 2011 06:55 - 1.8 MBBob Keebler discusses Revenue Procedure 2011-41, which was issued by the IRS on August 5th. Bob covers the safe harbor rules applicable when executors elect out of paying estate tax, as well as the rules on how-to allocate basis This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com
Bob Keebler focuses on Notice 2011-66
August 10, 2011 06:52 - 1.8 MBIn this PodCast, Bob Keebler focuses on Notice 2011-66, the 1022 election not to pay estate tax, along with impact of Form 8939 This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com
Budget Control Act of 2011 Part 2 of 2
August 10, 2011 06:44 - 1.8 MBIn this PodCast, Bob Keebler focuses on the tax issues raised by the Budget Control Act of 2011, along with what Congress might do in in the future. Bob also reviews the things advisors should be doing to help their clients. This is Part 2 of 2 This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com
Budget Control Act of 2011. This is Part 1 of 2
August 10, 2011 06:30 - 2.36 MBIn this PodCast, Bob Keebler reviewd the current fiscal situation and important dates contained in the Budget Control Act of 2011. This is Part 1 of 2 This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com
Net Operating Loss Guidance: Let's Try This One Again - Ed Zollars
May 03, 2009 05:29 - 9.69 MBThis PodCast is about Net Operating Losses. The IRS has issued a revised ruling on the use of a net operating loss under the new rules Congress added in February. The new ruling, Revenue Ruling 2009-26, updates and liberalizes the guidance previously given in Revenue Ruling 2009-19 issued on March 16. The new guidance allows taxpayers to simply file a carryback for the appropriate number of years to make the election, but there are special due date rules you have to worry about. T...
It's a Matter of Trust Funds - the Responsible Person Penalty - Ed Zollars
February 22, 2009 00:03 - 38.2 MBThis PodCast concerns a case dealing with the trust fund recovery penalty under "6672. In the case of Richard A. Smith v. United States, 2009 TNT 30-6, CA10, (http://ca10.washburnlaw.edu/cases/2009/02/07-4210.pdf) the Tenth Circuit refused to overturn the holding in the US District Court of Utah that Mr. Smith was a responsible person, even though he had no ownership interest in the entity in question. The case highlights the dangers for employees in accounting functions when the org...
Losses and Choices-Stimulus Bill Net Operating Loss Rules - Ed Zollars
February 16, 2009 04:58 - 24.7 MBThis PodCast is about the American Recovery Reinvestment Act of 2009. It has a number of tax provisions, and this podcast looks at the small business net operating loss provisions of the Act. This provision will require action for some taxpayers within 60 days after the bill is signed into law, as well as giving us a "sliding" window for when we start using a net operating loss for the year we elect to have it apply to. The podcast materials are located at http://www.edzollars.com/2009-02...
S Corporation Debt and How to Not End Up With Basis - Ed Zollars
November 01, 2008 06:38 - 13.1 MBThis Podcast continues with issues related to S Corporation debt and the many ways to end up not being able to use debts to deduct losses flowing through. This Podcast focuses on Tax Court's opinion in the case of Russell v. Commissioner, TC Memo 2008-246. The materials for the podcast can be downloaded from http://www.edzollars.com/2008-11-03_SDebt.pdf . This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books,...
Closing the Open Door-S Corporation Debt - Ed Zollars
October 28, 2008 01:45 - 12.2 MBThis Podcast concerns the final regulations on S Corporation open account debt that will change the way that many clients have to deal with their loans to the corporation. These changes are effective immediately, so we have to understand how these rules work. The materials are available at http://www.edzollars.com/2008-10-31_S_OpenAccount.pdf . This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and Po...
Delayed Rebate-Tax Status of Accrued Rebates - Ed Zollars
August 31, 2008 01:43 - 11.4 MBThis PodCast pertains to a common accounting issue, the differences between tax and GAAP treatment of items. Here, we focus on a case involving the time for recognizing an expense. The matter involved rebates and we look at a Chief Counsel Memorandum (ILM 200834019) outlining the IRS's view on why the taxpayer in this case could not recognize the expense related to rebates at the time a sale was made. Materials for this week's podcast can be downloaded at http://www.edzollars.com/2008-09...
Authoritative Support-Getting the Required Support for a Tax Position - Ed Zollars
August 25, 2008 04:10 - 26.7 MBThis PodCast reviews the requirements found in the regulations for obtaining the required support for a tax position, concentrating on the methods outlined in Reg. "1.6662-4(d) in the definition of "substantial authority" which are cross referenced multiple times when considering other levels of authority. The materials can be downloaded from http://www.edzollars.com/2008-08-25_Penalty.pdf . . This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices....
Section 108 Proposed Regulations for S Corporations - Ed Zollars
August 10, 2008 05:26 - 17.6 MBThe IRS issued proposed regulations to explain the reduction of the NOL substitute in an S corporation setting when cancellation of debt is excluded from the S corporation's income under Section 108. While the regulations are in proposed form only, the "deemed NOL" rules have existed in the IRC since 2002, and Section 108 is likely to be an issue for S corporations who face economic challenges. The materials for this podcast can be found at http://www.edzollars.com/2008-08-04_108andS.pdf ...
S Corporations and AAA - Ed Zollars
July 06, 2008 02:16 - 16.4 MBThis PodCast is about the impact of life insurance premiums and death benefits on an S corporation's accumulated adjustments account. It will focus on the more general issues of the relevance (and lack of relevance) of AAA for an S corporation and its shareholders, and how the item is computed. The materials are available at http://www.edzollars.com/2008-07-07_AAA.pdf . . This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our...
IRS Releases New FAQ on HSAs - Ed Zollars
June 29, 2008 05:58 - 25.8 MBThis Podcast pertains to HSA Accounts. The IRS has issued guidance in the form of a series of questions and answers related to Health Savings Account in Notice 2008-59. This podcast covers some of the planning and design opportunities available under this Notice. Written materials for this podcast can be downloaded from http://www.edzollars.com/2008-06-30_HSA_Guidance.pdf . This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit...
Proposed Regulations for Preparer Penalties - Part Two - Ed Zollars
June 26, 2008 04:37 - 25.6 MBThis PodCast is part two of a series on the proposed regulations for preparer penalties. . The materials are at http://edzollars.com/2008-06-23_Penalty.pdf . This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com
Proposed Regulations for Preparer Penalties - Part One - Ed Zollars
June 22, 2008 06:05 - 29.3 MBThis PodCast is the first of what will be a series of two on the proposed regulations for preparer penalties. Considering the length of the regulations and podcast, the first hour is in this file to listen to and digest, with part two to be posted later. The materials are at http://edzollars.com/2008-06-23_Penalty.pdf . . This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations sit...
Poor Records Not Equated to Fraud - Ed Zollars
May 30, 2008 05:38 - 26.2 MBThis PodCast concerns a Court of Claims case that deals with an IRS examination and the imposition of the fraud penalty--a penalty the Court of Claims found was not justified. The case is the one of Gagliardi v. United States, 2008 TNT 98-20, and is instructive both in the outline of the law, as well as allowing us to consider the ways an examination like this could spin out of control and result in a taxpayer being assessed the fraud penalty in a case like this. The materials can be dow...
Not a Mere Technicality-SEP Disqualified - Ed Zollars
May 24, 2008 04:52 - 14 MBThis PodCast pertains to a case involving a failure to meet SEP rules. Simplified employee pensions (SEPs) are a popular retirement plan for extremely small businesses, with one of the key attractions being that don't require many of the formalities of regular qualified plans. But that has led to taxpayers treating them too informally, and in this case(Brown v. Commissioner, TC Summary 2008-56) a taxpayer discovered the hard way what can be the consequences of failing to faithfully follow ...
The Mailbox Rule Comes Up Once Again - Ed Zollars
April 20, 2008 03:26 - 12.6 MBThis PodCast concerns the issue of whether "7502(c) provides the exclusive means to prove timely filing of a document by a taxpayer. What the Third Circuit had to say, the IRS didn't like hearing. In the case of Philadelphia Marine Trade Ass'n.-Int'l Longshoremen's Association Pension Fund et al. v. Commissioner, 2008 TNT 74-16 the Third Circuit held that the reports of the death of the common law mailbox rule were, in the words of Mark Twain, greatly exaggerated. That places the Third Cir...
Was it a Gift or Compensation? The Tax Court Knows - Ed Zollars
April 15, 2008 20:55 - 13.3 MBThis PodCast pertains to the distinction between compensation income and gifts. Specifically, the issue is, Is a payment to a person taxable compensation income or a non-taxable (for income tax purposes) gift. The case in question is the case of Larsen v. Commissioner, TC Memo 2008-73. The materials for the podcast are at http://www.edzollars.com/2008-04-16_Gift_Comp.pdf. We also briefly discuss an interesting episode of a podcast I found on small service business operating issues at a pl...
CPA Says Error, IRS Says Accounting Method - Ed Zollars
March 16, 2008 05:58 - 10.6 MBThis PodCast is about the difference between an error and an accounting method. The question of whether a problem on a return was an error or a method of accounting is important. We'll look at the Sixth Circuit's ruling in the case of Huffman v. Commissioner, where the appeals court sustained the 20006 ruling of the Tax Court (126 TC 322) that the CPA's consistent flawed attempt to calculate inventory as prescribed by the regulations for the dollar-value, link-chain LIFO method. The reso...
Not Quite Good Enough-Timely Filing One More Time - Ed Zollars
February 24, 2008 04:26 - 10.4 MBThis PodCast pertains to the issue of "timely filing", revisiting an issue last covered in a podcast back in October of 2005. This time we look at the Tenth Circuit's opinion in the case of Gibson v. Commissioner, a case that illustrates how a taxpayer who thought he was complying with the requirements to prove a timely filing of his Tax Court petition managed to find a way to not get the benefit he thought he had. The materials are available at http://www.edzollars.com/2008-02-25_Timely_F...
Economic Stimulus Package of 2008 (Tax Matters) - Ed Zollars
February 09, 2008 04:48 - 13 MBThis PodCast is about the Economic Stimulus Package of 2008. It makes a few, but significant, tax law changes for 2008. This podcast talks about what Congress did and what we need to do about it. Materials are available at http://www.edzollars.com/2008-02-09_Economic_Stimulus.pdf . This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com
So You Want Your LLC to Be An S Corporation - Ed Zollars
February 05, 2008 02:55 - 21.2 MBThis PodCast focuses on issues involved with LLCs and S corporations. This topic cuts across what is often covered in partnership discussions (the use of LLCs) and S corporations (where often LLCs are presented as an alternative to, rather than a potential form of, an S corporation). The podcast covers issues that arise when a single member LLC is used to hold S corporation stock, as well as when an LLC elects corporate status and wishes to be taxed under the S corporation rules. The mater...
Consenting to Disclosure or Use of Return Information - Ed Zollars
January 21, 2008 02:05 - 20.4 MBThis PodCast concerns Revenue Procedure 2008-12 and final regulations under "7216, both of which deal with taxpayer authorizations for the use or disclosure of tax return information by tax preparers. The regulations contain a number of new requirements that will be imposed on tax preparers, and the Revenue Procedure contains specific language that must be used for taxpayers who are filing the Form 1040 series of forms. These new requirements will take effect on January 1, 2009. The writt...
IRS's New View on 6694 and 6695 - Ed Zollars
January 01, 2008 04:16 - 15.9 MBThis PodCast concerns guidance for Preparers of tax returns. The IRS celebrated the end of 2007 by releasing three Notices late on December 31 that provide guidance on the application of the revised preparer penalties contained in the Small Business and Work Opportunity Tax Act of 2007 that was passed last May. The IRS had previously released interim relief in Notice 2007-54, but that relief was set to expire as 2007 did. The centerpiece of this guidance is Notice 2008-13, which provides i...
End of Year Trifecta of New Tax Bills - Ed Zollars
December 27, 2007 02:33 - 12.9 MB.This PodCast is about end of 2007 tax bills. We look at highlights of three of the five bills affecting taxation that Congress passed prior to leaving town, specifically the Tax Increase Prevention Act of 2007, Mortgage Forgiveness Debt Relief Act of 2007 and Tax Technical Corrections Act of 2007, all three of which have provisions that should be of interest to many of your clients. The written materials for the podcast can be downloaded from http://www.edzollars.com/2007-12-29_New_Laws....
S Corporation Owner Health Insurance Ruling - Ed Zollars
December 24, 2007 05:53 - 9.9 MBThis PodCast is about the Self-Employed Health Insurance Deduction for S corporation owners. The IRS has issued Notice 2008-1 that details how an S corporation shareholder can qualify for the self-employed health insurance deduction under "162(l) even if the policy is in the name of the shareholder. The notice is at odds with the implication contained in IRS Headliner 163 issued in May of 2006 that seemed to many to strongly suggest that personal ownership of the policy was fatal to the d...
Rolling Changes: IRS Releases Two Revisions to Circular 230 - Ed Zollars
September 26, 2007 01:06 - 15.2 MBThis PodCast is about changes to Circular 230. Two days, two revisions: the IRS on September 25 issued proposed regulations to revise Circular 230 "10.34, and the very next day finalized regulations that also made changes to the same provision (among others). We take a look at both sets of changes, and their impact on tax practice. The materials can be downloaded from http://www.edzollars.com/2007-09-26_Circular_230.pdf . This Podcast is sponsored by Leimberg Information Services...
A Review of Section 6662(b)(1) Client Penalties - Ed Zollars
June 30, 2007 06:45 - 25.9 MBThis PodCast pertains to both the changes to Circular 230 paragraph 10.35 back in 2005 and the recent revisions to Section 6694. We review the penalties that can be imposed on a taxpayer. We specifically examine 6662(b)(1)'s negligence and disregard of rules and regulations penalty and will later focus on the substantial understatement provisions of 6662(b)(2). The materials for this podcast can be found at http://www.edzollars.com/2007-06-29_Client_Side_Penalties.pdf . This Podcast i...
Delay of Game-IRS Grants Temporary Relief For Section 6694(a) Changes - Ed Zollars
June 17, 2007 04:57 - 13 MBThis PodCast pertains to IRS Notice 2007-54 which grants partial relief from some of the changes made to the preparer penalties under Section 6694(a), delaying full implementation of the provisions until next year. We discuss the extent of the relief granted, as well as some of the reactions to this change noticed in online discussion groups. The materials for this podcast, including the above notice, can be found at www.edzollars.com/2007-06-15_Delay_of_Game.pdf . This Podcast is sponsor...
Kiddie Tax Update: Correction to New Law Podcast - Ed Zollars
May 29, 2007 04:25 - 1.02 MBThis PodCast is a follow-up to our last. Kaye Thomas noted that though prior drafts of the bill and the Joint Committee's report on the bill indicated expanding the general rule on the Kiddie Tax one more year, that provision is not included in the final bill. Rather, only the "student" provision is added to the bill. The materials have now been updated, and can be downloaded from the original link at http://edzollars.com/2007-05-25_New_Law.pdf . This Podcast is sponsored by Leimberg Inf...
On Second Try-Tax Law Changes Come Back After Veto - Ed Zollars
May 25, 2007 04:28 - 16.1 MBThis Podcast covers the first major tax bill of the 2007 Congress with changes that are meant to grant relief to small businesses, but which also have revenue raisers that will impact a number of clients. The President has indicated he will sign the bill, so over the Memorial Day weekend we can all read up on the new law to start our summer. The materials are available for download at http://edzollars.com/2007-05-25_New_Law.pdf . This Podcast is sponsored by Leimberg Information Services,...
Payment Encore: Liability of Taxpayer for Embezzlement by Payroll Service - Ed Zollars
May 17, 2007 22:54 - 13 MBThis PodCast examines Pediatric Affililates, P.A., (2007-1 USTC 50,477) where the Third Circuit Court of Appeals upheld the U.S. District Court of New Jersey's determination that the taxpayers were liable for unpaid payroll taxes that their payroll service had walked off with. The case is instructive for the types of responsibilities under the tax law a taxpayer is unable to delegate to a third party. The materials can be downloaded at www.edzollars.com/2007-05-18_Payroll_taxes.pdf . This ...