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Avoiding, Reducing, and Mitigating Payroll Tax Penalties

Learn how to reduce penalties and interest imposed by reducing employment taxes in the first place, as well as the defenses available to both late payment, and late filing of payroll tax returns.

The IRS imposes multiple penalties when errors are made on payroll tax returns, if payroll tax returns are filed late, or tax deposits aren't made on time. Penalties can also stem from errors in classifying workers as independent contractors who are actually employees. In the case of nonpayment of payroll taxes, the IRS can and will pursue responsible officers including corporate officers, shareholders, and directors and in some cases even CPAs, and bookkeepers. Learn how to reduce penalties and interest imposed by reducing employment taxes in the first place, as well as the defenses available to both late payment, and late filing of payroll tax returns. We will discuss various programs offered by the IRS to eliminate interest, penalties and taxes where worker classification errors were made on the original payroll tax returns. We will also discuss various IRS procedures to dispute any penalties that have been imposed.

Runtime: 90 minutes
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Why Lorman?

Over 32 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Agenda

The Stakes

  • Failure to Deposit Penalty
  • Failure to Pay Penalty
  • Late Filing Penalty
  • Interest
  • Personal Liability
  • Failure to File Correct Information Returns
  • Failure to Furnish Correct Payee Statement
  • Criminal Prosecution of Employment Tax Cases

Reduction of Penalties by Reducing the Number of Individuals Treated as Employees

  • Classification Issues
  • Common Law
  • Safe Harbor Rules

Reduction of Tax and Penalty Through IRS Programs

  • Classification Settlement Program
  • Voluntary Classification Settlement Program
  • First Time Abate Procedure
  • Voluntary Disclosure

Reasonable Cause as a Defense

  • Lack of Funds
  • Embezzlement by Employees
  • Embezzlement or Nonpayment by Payroll Company
  • Reliance on Professional Advice

Reduced Rates for Calculating the Amount of Tax, Interest and Penalty Paid

  • Internal Revenue Code Section 6205--Interest Free Adjustments
  • Internal Revenue Code Sections 3402(D) and 6521 - Worker Offsets

The Trust Fund Recovery Penalty

  • Who Is Liable
  • Rights of Indemnity
  • Defenses

Procedures for Disputing Penalties

  • Requests for Abatement
  • Collection Due Process Hearings
  • Appeals Hearings
  • Lawsuits
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Why Lorman?

Over 32 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Credits

OnDemand Webinar

This course was last revised on July 16, 2019.

Call 1-866-352-9540 for further credit information.

  • AIPB 1.5
     
  • This program is acceptable for 1.5 CPEC(s) towards the CB designation through the American Institute of Professional Bookkeepers (AIPB).
     
  • CPP/FPC
     
  • Lorman Education Services is an approved provider through the American Payroll Association. This seminar is approved for 1.5 RCHs. PLEASE NOTE: To receive credit through the American Payroll Association for this program you MUST attend the program in its entirety, complete all progress checks and pass the final exam. You cannot obtain credit if you have already completed this course in its live version.
     
  • ASA 1.5
     
  • This program qualifies for 1.5 continuing education hour(s) towards maintaining your ASA credential. Please contact ASA for more information at [email protected]
     
  • HR Certification Institute 1.5
     
  • This E-Learning program has been approved for 1.5 (General) recertification credit hours toward aPHR(TM), aPHRi(TM), PHR®, PHRca®, SPHR®, GPHR®, PHRi(TM) and SPHRi(TM)recertification through HR Certification Institute® (HRCI®). For more information about certification or recertification, please visit the HR Certification Institute website at www.hrci.org.
     
  • SHRM 1.5
     
  • Lorman Education Services is recognized by SHRM to offer Professional Development Credits (PDCs) for the SHRM-CPSM or SHRM-SCPSM. This program is valid for 1.5 PDC(s) for the SHRM-CP or SHRM-SCP. For more information about certification or recertification, please visit www.shrmcertification.org.
     

To earn each credit Lorman offers through the OnDemand learning platform, you need to watch 100% of the program. Also, for certain credits you will need to fulfill additional requirements which will be displayed on the "credits" tab when viewing the course.

  • Those applying for AIA and HRCI must view 100% of the program and answer the questions following the program.

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

Audio & Reference Manual

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

MP3 Download

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

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More Program Information

Why Lorman?

Over 32 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Faculty

Dennis Brager

Dennis Brager

Brager Tax Law Group

  • Founder of the Brager Tax Law Group – a worldwide practice limited to representing clients having criminal and civil disputes with the IRS, the California Franchise Tax Board, the State Board of Equalization and the Employment Development Department
  • Former Senior Trial Attorney for the Internal Revenue Service’s Office of Chief Counsel
  • California State Bar Certified Tax Specialist
  • Frequent lecturer at the UCLA Tax Controversy Institute and University of Southern California
  • Appeared on ABC’s Television show Good Morning America, Fox Business News, KFWB Money 101, and KABC’s The Larry Elder Show
  • Author of articles that have appeared in California Lawyer, Daily Journal, Taxation for Lawyers, Los Angeles Lawyer, The Consumer Advocate, Family Law News, California Tax Lawyer, Journal of Tax Practice and Procedure, Journal of Tax Investments, and Marijuana Venture
  • Quoted as a tax expert by Business Week, The Daily Journal, The Daily Beast, USA Today, Tax Analyst, The Chicago Tribune, CNN Money, Bloomberg BNA, Accounting Today, Tax Notes Today, and The National Law Journal
  • Former chair of both the Tax Compliance, Procedure and Litigation Committee of the Los Angeles County Bar Association and the California State Bar, Tax Procedure and Litigation Committee
  • Can be contacted at 310-208-6200 or www.bragertaxlaw.com
Fran Obeid

Fran Obeid

MFO LAW, P.C.

  • Founder of MFO LAW, P.C.
  • Represents individual and corporate clients in civil and criminal matters involving the Internal Revenue Service, state and city tax agencies, the tax division of the Department of Justice, the United States Attorney’s Office, the District Attorney’s Office, the New York State Attorney General as well as other government agencies
  • Has represented numerous clients residing throughout the world with undisclosed offshore accounts advising on disclosure and compliance alternatives and guiding them through the process
  • Defends clients in federal and New York State audits, including residency and sales tax audits and advises on how to prevent such audits
  • Represents nonfilers; alleged responsible persons and has successfully obtained significant abatements of penalties; has also represented individual witnesses and accounting firms before the U.S. Attorney’s Office, the Criminal Investigation unit of the IRS as well as before the New York State Attorney General
  • Regularly interacts with revenue officers, IRS Appeals officers, criminal investigators and agents, Assistant United States Attorneys and Assistant Attorney Generals, taking the right approach to best meet the client’s needs, whether it be defending a civil examination, criminal investigation or indictment, or subpoena demand
  • Authored numerous articles and has been a panelist concerning topics such as IRS and state tax collection enforcement techniques, including passport revocation and driver license suspension, as well as the government’s enforcement of offshore accounts and its voluntary compliance programs
  • Former chair of the Personal Income Taxation Committee at the New York City Bar
  • Fellow of the American College of Tax Counsel and has been named a Super Lawyer in the tax field for 2019
  • Can be contacted at 212-628-3990, [email protected], or www.mfolaw.com
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Why Lorman?

Over 32 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

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Product ID: 405163
Published 2019
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