The Revenue Officer will often seek interviews with those individuals it believes are responsible for the unpaid payroll taxes. The reason is that it helps the IRS determine if there were other individuals who should be considered as responsible parties and pursued for the Trust Fund assessments. The Revenue Officer will conduct the interview utilizing its Form 4180, Report of Interview with Individual Relative to Trust Fund Recovery Penalty or Personal Liability for Excise Taxes. 

There are issues with the IRS Form 4180. This Form used to be eight pages long in 2003. It is now three pages long. In an effort to reduce the paper used in forms this form had its questions combined into broader ones, reducing the amount of print and therefore the number of pages. The problem is that the questions have become very broad and encompassing, allowing the IRS to potential claim people are responsible who should not be.

Christopher G. Carmona CPA,CFE

Orange County, USA 

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