The IRS Policy Statement formerly P-5-60, quoted at p. 493 of the student edition and p. and p. 711 of the Practitioner edition, on the TFRP / Responsible Person penalty under § 6672 has been restated as Policy Statement 5-14 and the paragraphs renumbered. Policy Statement 5-14 appears in relevant part in the IRM, here, as follows:
1.2.14.1.3 (06-09-2003)Policy Statement 5-14 (Formerly P-5-60)
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4. Determination of Responsible Persons
5. Responsibility is a matter of status, duty, and authority. Those performing ministerial acts without exercising independent judgment will not be deemed responsible.\
6. In general, non-owner employees of the business entity, who act solely under the dominion and control of others, and who are not in a position to make independent decisions on behalf of the business entity, will not be asserted the trust fund recovery penalty. * * * *
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