Yes you can. Under Internal Revenue Code § 6672 persons who are deemed to be responsible persons who willfully fail to pay corporate payroll taxes may be held liable for the payment of the trust fund portion of the corporate payroll taxes. Responsible persons may include not just corporate officers, but shareholders, directors, bookkeepers, and in some cases even outside managers, and accountants. In rare circumstances responsible persons can even have criminal tax liability for failure to pay payroll taxes. The determination of who is a responsible person requires a complete analysis of all of the facts, and circumstances.
Thank you for your good work in resolving my innocent spouse case. I will be forever grateful!
It is a pleasure to send you this check...knowing I have friends like you who are there to help!
Words can not express my appreciation. YOU DID IT!!!! I have dealt with and paid multiple people to resolve my tax problems, however you were the only one who was successful...
I would like to thank you from the bottom of my heart for your help and insight. Thanks to you my kids and I might have some financial future and even a Christmas without fear.
Thank you for the FBAR reminder. I won't forget! -- How can I forget? ...! I also thank you for guiding me [in] making the right decision and putting the horrible time all behind!!!!