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New IRS Voluntary Initiative Aims to Provide Significant Tax Relief to Employers with Employee-Independent Contractor Misclassification Issues from GreenbergTraurig

Two developments announced by the Internal Revenue Service (IRS) in the last few days show the continuing commitment of the IRS and the Department of Labor (DOL) to enforce the worker classification laws aggressively and to encourage businesses to properly determine and withhold employment taxes. In...

'They're Charging Me with a Crime?' - Failures to Pay Over Employment Taxes are Increasingly the Subject of Criminal Charges, from GreenbergTraurig

Failures by a responsible person to pay over federal employment taxes 1 formerly were handled almost exclusively through the imposition of penalties under sections 6672 and 3505 of the Internal Revenue Code - strictly as matters of civil liability. Increasingly, however, the Tax Division of the U.S....

Trust Fund Tax Convictions Affirmed

In United States v. DeMuro, ___ F.3d ___, 2012 U.S. App. LEXIS 8094 (3d Cir. 2012) , enhanced opinion available to lexis.com subscribers, (Non-subscribers can download the unenhanced official opinion here ), the Demuros, husband and wife, were convicted of "conspiracy to defraud the United States...