IRS Best Practices for Mitigating the TFRP

Course Details


Wednesday, April 3, 2024

7:00am – 8:00am (Registration: 3:02am)



Field of Study


CPE Credit

1 hour CPE credit

Level of Knowledge



CPA Crossings


Familiarity with the Trust Fund Recovery Penalty or TFRP


You are probably somewhat familiar with the Trust Fund Recovery Penalty or TFRP. This is a civil process that asserts the employee portion (Social Security, Medicare, and Federal income taxes withheld) of delinquent payroll taxes against business owners and other individuals. The IRS has wide discretion in asserting the TFRP, but did you know that there are certain strategies you can adopt to help mitigate the TFRP, both pre-and-post assessment?

This program will focus on trust fund issues, along with pre-planning strategies, appealing the proposed assessment, and attempting to resolve the TFRP after the fact.

This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.


The major topics covered in this course include:

  • The Trust Fund Recovery Penalty
  • Pre-planning strategies to help mitigate the TFRP
  • Negotiating with a Revenue Officer to help avoid the TFRP
  • Appealing the proposed assessment
  • Post-assessment strategies to try and remove the TFRP


After attending this presentation, you will be able to...

  • Identify the Trust Fund Recovery Penalty
  • Use different case strategies to work through or avoid the TFRP
  • Analyze contrasting methodologies for working trust fund taxes in field collection
  • Distinguish post-assessment plans for removal of the TFRP

Designed For

CPA's, EA's, attorneys, and anyone interested in learning more about IRS representation and tax problem solving.

Registration for this course has passed.

Course Pricing

WYOCPA Member Fee

Non-Member Fee

Your Price

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