Payment Encore: Liability of Taxpayer for Embezzlement by Payroll Service - Ed Zollars
S Corporations
English - May 17, 2007 22:54 - 13 MB - ★★★★★ - 2 ratingsInvesting Business cpa taxation Homepage Download Apple Podcasts Google Podcasts Overcast Castro Pocket Casts RSS feed
Previous Episode: Insurable Interest - Part 2 - Steve Leimberg and Randy Zipse
This 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 .
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