ebotCPA — The Entrepreneur's CPA

    Your business has unpaid payroll taxes

    We review payroll tax debt and any proposed personal assessment. We document the facts and available administrative requests; the IRS decides liability and collection relief.

    How it works

    1. 1

      Review the payroll tax records

      We identify the affected periods, deposits, notices and proposed assessments.

    2. 2

      Examine responsibility and the facts

      We review who controlled payments, what they knew and the supporting records.

    3. 3

      Prepare the supported response

      We present the agreed administrative position and explain the decision and available appeal rights.

    Which sounds like you?

    You own or manage the business

    We review your role rather than assuming ownership alone creates liability.

    You control the business finances

    We examine authority over tax deposits and other payments.

    You sign business checks

    We review actual payment decisions and access to funds.

    You decide which bills are paid

    We compare those decisions with what was known about unpaid taxes.

    What we do

    Understand the trust fund recovery penalty

    The trust fund recovery penalty, or TFRP, can impose personal liability for certain unpaid taxes withheld from employees. • Review payroll tax periods reported on Form 941. • Identify withheld income tax and the employee share of FICA, the Social Security and Medicare taxes. • Review IRC § 6672 and the potential assessment of 100% of the unpaid trust fund amount. • Review the withholding obligation under IRC § 3102. • Separate the business's tax balance from any proposed personal assessment. You receive a summary of the affected taxes and proposed personal liability.

    Responsibility and willfulness

    A TFRP investigation examines both responsibility for payment and a willful failure to pay. • Review actual control of finances and payment decisions. • Establish when the person learned of the unpaid taxes. • Review payroll-service reliance, bookkeeper misconduct and available records without assuming these facts establish a defense. • Examine payments to other creditors after knowledge of the unpaid taxes. • Prepare for a Form 4180 responsible-person interview. You receive an organized factual record and the agreed interview preparation.

    Notice, protest and collection review

    A proposed personal assessment and the business's collection account may require different responses. • Review the investigation procedures in IRM 5.7.3. • If Letter 1153 is issued, check the stated response date and generally applicable 60-day protest period. • Prepare the agreed administrative protest before assessment where available. • Evaluate a payment agreement or other supported collection alternative. • Identify current payroll filing and deposit gaps, referring return preparation to a tax preparer. You receive the supported response documents and a list of further compliance steps.

    What is included

    The engagement defines the employment tax or TFRP work we will handle; the IRS decides the assessment, appeal or requested relief. • Review payroll records, account information and IRS notices. • Document the relevant payment authority and knowledge. • Prepare the agreed interview records, protest or collection request. • Review the response and any available further administrative rights. You receive the written scope, supporting schedules and submission records.

    Client perspective

    Proof from Google reviews

    5.0 average · 105 Google reviews · ebotCPA, Irving, TX

    Read all reviews

    “EbotCPA made filing my taxes so much easier than I expected! They explained everything in a way that was easy to understand, caught deductions I didn't even know I qualified for, and made the whole process stress-free. Super responsive.”

    Harrison NdetanTax Preparation · Google

    “Working with Mr. Ebot has been an absolute pleasure. He is highly knowledgeable, detail-oriented, and makes the tax process simple and stress-free. His professionalism, responsiveness, and genuine care for his clients really set him apart.”

    Ndohnwi MomaTax Strategy & Planning · Google

    Published pricing

    These are the current published fees from our service catalog. We confirm final scope and any quoted add-ons in writing before work starts. The $97 Notice Review is credited toward the $497 Case Analysis. Fixed fees, confirmed in writing before work begins. Not a guarantee of any IRS outcome. We never charge a percentage of tax saved.

    Free Notice Decoder / free path

    The free decoder explains your notice from its type and date. No documents are uploaded at the free step.

    Free

    Notice Review

    Send us your IRS notice along with your own transcripts. We tell you what the notice is, what it means, and what the issues appear to be at a high level. This is information, not tax advice.

    $97

    Case Analysis

    We pull your transcripts, analyze your whole situation, and give you a written do-it-yourself plan.

    $497

    Representation

    Power of attorney (Form 2848) and we represent you before the IRS. Flat $1,000.

    $1,000

    Resolution work

    Final scope depends on work type and amount owed.

    Fixed by work type and amount owed

    Common questions

    What happens before employment tax resolution work begins?

    We discuss your goals and records, confirm the engagement scope and fee in writing, and identify deadlines before substantive work starts.

    How do you determine the fee?

    Current catalog amounts and quote terms are listed in Published pricing above. We confirm the agreed work, responsibilities, and any quoted scope in writing before engagement.

    What records should I prepare?

    The records depend on your situation. We provide a focused request list after confirming the work and reporting period.

    Authority and standards
    • IRC § 6672 · Trust Fund Recovery Penalty100% penalty on responsible persons for unpaid trust fund taxes
    • IRC § 3102 · Deduction of Tax from WagesEmployer obligation to withhold employee FICA
    • IRM 5.7.3 · Trust Fund Recovery PenaltyIRS procedures for TFRP investigation and assessment
    • Form 4180 · TFRP InterviewForm used during responsible person interviews. If you receive Letter 1153, you have 60 days to file a protest with IRS Appeals before the penalty is assessed.

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