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 Taxes

IRS Forms| Payroll| Appeals| Penalty
January 02, 2026•0 min read
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Trust Fund Recovery PenaltyTFRPunpaid payroll taxesemployment taxeswithheld income taxFICA taxesresponsible person IRSwillfulness standardpayroll tax liabilityLetter 1153Form 4180 interviewIRS appeals requestForm 12203third-party payroll providerpayroll compliance
About the Author: John B Love III John B Love III is the owner and driving force behind Love Wealth Management LLC, operating as PaperWerks in Midland, Texas. With a passion for empowering families, solopreneurs, and small business owners, John brings decades of experience in government, community service, and professional consulting to the world of bookkeeping and tax services. A certified Elite QuickBooks ProAdvisor and recipient of the A+ Better Business Bureau rating, John is committed to delivering detail-oriented, personalized financial solutions. His expertise spans client bookkeeping, tax preparation, business advisory, and strategic financial management—always with a focus on integrity and client success. Outside of his professional endeavors, John has held leadership roles in government and community organizations, reflecting his dedication to service and excellence. At PaperWerks, he personally ensures responsive support, timely delivery, and the highest standards of professionalism for every client. Connect with John and discover how PaperWerks can help you achieve greater financial clarity and peace of mind. This blog is for general informational purposes only and does not constitute tax advice; you should consult your own qualified tax advisor regarding your specific situation.

John B Love III

About the Author: John B Love III John B Love III is the owner and driving force behind Love Wealth Management LLC, operating as PaperWerks in Midland, Texas. With a passion for empowering families, solopreneurs, and small business owners, John brings decades of experience in government, community service, and professional consulting to the world of bookkeeping and tax services. A certified Elite QuickBooks ProAdvisor and recipient of the A+ Better Business Bureau rating, John is committed to delivering detail-oriented, personalized financial solutions. His expertise spans client bookkeeping, tax preparation, business advisory, and strategic financial management—always with a focus on integrity and client success. Outside of his professional endeavors, John has held leadership roles in government and community organizations, reflecting his dedication to service and excellence. At PaperWerks, he personally ensures responsive support, timely delivery, and the highest standards of professionalism for every client. Connect with John and discover how PaperWerks can help you achieve greater financial clarity and peace of mind. This blog is for general informational purposes only and does not constitute tax advice; you should consult your own qualified tax advisor regarding your specific situation.

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