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Trust Fund Recovery Penalty (TFRP): Who Can Be Held Personally Liable for Unpaid Payroll Taxes

Trust Fund Recovery Penalty (TFRP): Who Can Be Held Personally Liable for Unpaid Payroll TaxesBy: John B Love III Published on: 02/01/2026

A practical overview of the IRS Trust Fund Recovery Penalty (TFRP), including who may be deemed a “responsible person,” how the IRS defines willfulness, what Form 4180 interviews involve, and why responding to Letter 1153 within 60 days is critical.

IRS FormsPayrollAppealsPenalty
Trust Fund Recovery Penalty (TFRP): Who Can Be Held Personally Liable for Unpaid Payroll Taxes

Federal Tax Liens, IRS Levies, and What They Can (and Can’t) Take

Federal Tax Liens, IRS Levies, and What They Can (and Can’t) TakeBy: John B Love III Published on: 02/01/2026

Tax lien vs. levy explained: how federal tax liens arise, what an NFTL means, appeal rights, release vs. withdrawal, discharge and subordination options, property the IRS generally can’t seize, wrongful levy claims, and passport certification for seriously delinquent debt.

IRS FormsCollectionsNotice of Federal Tax LienLevyLiens
Federal Tax Liens, IRS Levies, and What They Can (and Can’t) Take

What the IRS Can Do to Collect Unpaid Taxes (and What to Do If You Get a Bill)

What the IRS Can Do to Collect Unpaid Taxes (and What to Do If You Get a Bill)By: John B Love III Published on: 02/01/2026

Learn the key actions the IRS can take to collect unpaid taxes, including timelines for assessment and collection, how interest accrues, payment options, and the difference between collection appeals and collection due process—plus what to do if you agree or disagree with an IRS bill. (Educational only, not tax advice.)

IRS FormsCollectionsNotice of Federal Tax LienLevy
What the IRS Can Do to Collect Unpaid Taxes (and What to Do If You Get a Bill)

Form 1099-K Reporting Rules (Tax Year 2025): What to Know

Form 1099-K Reporting Rules (Tax Year 2025): What to KnowBy: John B Love III Published on: 02/01/2026

A practical guide to Form 1099-K reporting rules for tax year 2025—what triggers a 1099-K, what counts as reportable payments, what doesn’t (friends/family), and what to do if your form is incorrect.

IRS Forms1099-KGig Economy
Form 1099-K Reporting Rules (Tax Year 2025): What to Know