Feature Article
Preventing Payroll Tax Catastrophes: How Enrolled Agents Can Help Employers Avoid Penalties
In almost every action thriller movie, there is a hero who must defuse a bomb before time runs out. There is always a scene where the timer winds down, the hero’s face is grimacing, and sweat is on the skin. Will he defuse it in time? Do... Robert Nordlander, CPA
Fall 2025,
Feature Article,
payroll tax,
Form 941,
§7203,
offer in compromise,
Form 656,
trust fund recovery penalty,
§3102,
§3402,
§7501,
§6651,
§6656,
TFRP,
§6672,
§3505(a),
§7202,
currently not collectible,
§7122,
§6159