Requirements For Liability
There are two major tests to determine if someone is subject
to the provisions of IRC 6672. They are primarily questions of fact and may be stated
as follows: (1) Whether the party against whom the penalty is proposed had the duty
to account for payroll taxes, collect payroll taxes, and turn over
trust fund payroll taxes; and (2) Whether he or she willful failed to perform
this duty relating to the trust fund payroll taxes.
In general, the IRS has the right to pursue any person who, meets
the tests, even if he was not an officer or employee of the corporation which originally
collected the payroll tax problem.
The penalty can be assessed against more than one person. It is not unusual for
the IRS to assess the penalty for payroll tax problem against several
responsible persons. In the event that the IRS assesses several persons for trust
fund payroll taxes, it may collect the entire liability from any of those persons.