February 15, 2023


2 Total CPE Credits


Unpaid Payroll Taxes: The Quickest Way To Prison

Learning Objectives

After attending this presentation, you will be able to...
  • Understand the role of IRS in prosecuting criminal employment tax violations
  • Identify the federal statutes that require employers to withhold employees' taxes
  • Define what is considered a "responsible party" when withholding payroll taxes
  • Know the civil and criminal penalties of failing to withhold or pay over payroll taxes
  • Understand the characteristics of when unpaid payroll taxes become a criminal investigation
  • Know how IRS investigates employment tax crimes
  • Understand what the federal courts consider in determining a prison sentence
  • Discuss examples of prison sentences for consequences in unpaid payroll taxes

Major Topics

The major topics covered in this course include:
  • Identifying the statutes that require employers to withhold payroll taxes
  • The criteria of when unpaid payroll taxes crosses the line from being a tax problem to a criminal investigation
  • What steps you can take to mitigate any civil or criminal penalties

CPE Credits Available

Total CPE

Things to Know About This Course

Course Level

  • Basic



Advanced Preparation


Intended Audience

CPAs who have clients that are employers. CPAs who sign payroll tax forms for their client when taxes are outstanding.


CPA Crossings

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    $ 79 79
  • ASCPA Non-Member

    $ 129 129
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