Willful Failure to Collect or Pay Over Tax

Lawyer Representing Employers Accused of Willful Failure to Collect or Pay Over Withholding Taxes

Employers with employees on payroll have the duty to withhold certain amounts from employees' paychecks to cover income tax, Medicare and Social Security. Occasionally, when an employer runs into financial difficulties, the employer fails to remit those funds to the IRS in a timely manner.

More often than not, an employer is not trying to defraud the government, but rather, is engaging in creative bookkeeping — perhaps fully intending to reimburse the trust fund and pay over the same amount a short time later to the IRS. These actions may work once or twice, but employers sometimes get caught in a bind when, for example, they do not receive expected revenues that were supposed to be used to reimburse the trust fund.

Brown, PC is a sophisticated tax law practice focusing on tax controversies, tax litigation and criminal tax matters. Much of our practice involves representing employers facing tax-related problems with the IRS. Lawrence Brown possesses an unusual degree of knowledge and experience in these areas as a former Department of Justice Tax Division Trial Attorney.

If you or your company has been targeted in an IRS criminal investigation related to failure to collect or pay over tax monies from employees' paychecks, we urge you to contact a qualified, respected attorney with ample experience handling similar matters for previous clients.

Charges involving the failure to turn over employer withholding to the government often turn on finer points of accounting practices, layers of administrative and criminal justice systems and a detailed review process. The IRS may have singled out your case in an effort to serve notice to other employers of the risks involved in failing to collect and pay over withheld taxes fully and in a timely manner. In any event, you are at risk of going to prison and/or paying very large fines.

For additional in-depth information on Willful Failure to Collect or Pay Over Tax, please visit our Criminal Tax Corner - Willful Failure to Collect or Pay Over Tax in Violation of Section 7202

Contact an Experienced Attorney With the Proven Ability to Provide a Vigorous Defense

Contact Lawrence Brown. Centrally located in the Dallas-Fort Worth, Texas, area, the law firm serves clients throughout North America and the world facing charges of willful failure to collect or pay over tax monies withheld from employees' paychecks. Call 888-870-0025 to schedule a consultation regarding any legal problem associated with employer withholding.

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