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Notices & Penalties · Sep 25, 2026

§6672 Trust Fund Recovery Penalty: When Unpaid Withholding Becomes Personal

§6672 TFRP: responsible persons who willfully fail to collect/account for/pay trust-fund taxes may face 100% of unpaid trust-fund amounts (employee withholding + employee FICA share). Letter 1153 high-level; subject to current IRS rates.

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