Know what the IRS says must be examined
The IRS describes the trust fund recovery penalty in terms of responsibility and willful failure regarding relevant taxes. Its explanation concerns actual duties and authority, not merely a business title. Read the official resource and the communication you received. This general page cannot determine liability for an owner, employee, or other person connected with a payroll account.
Describe roles with reliable evidence
A question about who performed or directed work needs context from the relevant time. Preserve available records concerning duties, decisions, communications, and control of funds. Explain what you personally know and what a document shows instead of substituting assumptions about another person’s role. Questions about an interview, proposed assessment, or response should remain tied to the actual IRS instructions.
Ask for help appropriate to the issue
Bring the complete communication into a discussion of the professional work proposed. Clarify the person’s function, relevant authority, fees, and responsibility for any response. The website does not assign blame or establish a defense. Current official requirements and the individual facts govern the account question, while a clear service agreement identifies who will carry out the agreed tasks.