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Unpaid Payroll Taxes: The Quickest Way to Prison 2 Credits

Jan 27, 2025, 01:30 PM ET

Unpaid Payroll Taxes: The Quickest Way to Prison 2 Credits

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Jan 27, 2025, 01:30 PM ET

Learning Objective

  • To recall the common statutes guiding the assessment and collection of payroll taxes.
  • To recognize when someone is a candidate for the Trust Fund Recovery Penalty.
  • To analyze a plan to defend a taxpayer against the TFRP.
  • To identify the criteria the IRS uses to evaluate collection potential.
  • To implement a strategy to resolve tax debts.

Course Overview

Unsettled payroll taxes and unfiled payroll tax returns can lead to severe financial consequences and even potential prison sentences, yet many employers remain unaware until it's too late.

This ticking time bomb poses a threat that, if neglected, can leave individuals devastated in its wake. Civil penalties alone can amount to roughly 50% of the outstanding tax and may be personally imposed on the business owner and others. The silver lining is that with timely action by a tax professional, this impending disaster can be averted.

Despite a small business owner's lack of malicious intent, the IRS takes unpaid payroll taxes seriously, wielding significant powers for collection. By the time the IRS catches up with the employer, often years later, irreparable damage has been done. Businesses may close, friendships strained, and marriages dissolved. Tax professionals must grasp the responsibilities and potential civil and criminal repercussions associated with unpaid payroll taxes. A deeper understanding enables them to assist clients in risk mitigation and shield their firms from civil penalties.

The major topics covered in this CE Tax Webinar:

  • The common statutes guiding the assessment and collection of payroll taxes
  • "Responsible party" and how it relates to the Trust Fund Recovery Penalty
  • The steps of the TFRP process.
  • The various civil penalties for unpaid payroll taxes
  • Seven options to resolve tax debts
  • How the IRS evaluates and investigates employment tax fraud

This CPE Course, led by Robert Nordlander, an instructor with over 20 years of experience as an IRS special agent specializing in payroll tax crimes, guides CPAs in evaluating their clients' payroll tax issues and advising on the most effective paths to resolve tax debt.

Join this course and learn to defuse the ticking time bomb of unsettled payroll taxes!

On Demand Credits for All Qualifications

Live Webinar Credits for All Qualifications

License details Credits Status
Taxes for Certified Public Accountants (CPA-US) 2 CPE Approved
Federal tax-related matters for Enrolled Agents (EA) (Approval No. GEHNZ-T-01899-24-S) 2 CE Approved
Federal tax-related matters for Annual Filing Season Program (AFSP) (Approval No. GEHNZ-T-01899-24-S) 2 CE Approved
Legal update for SHRM Professionals (Approval No. 26-AT5AX) (Valid upto : Dec 31, 2026) 2 PDC Approved
Federal tax-related matters for California Registered Tax Preparers (CRTP) (Approval No. 6273-CE-1511) 2 CE Approved
Core Payroll Concepts for Certified Payroll Professional (CPP) (Approval No. 25CPE042) (Valid upto : Dec 31, 2025) 2 RCH Approved
HR (General) for Human Resource Certification Institute (HRCI) (Approval No. 687669) (Valid upto : Nov 30, 2025) 2 RCH Approved
Taxes for Delaware Licensed Public Accountant (DE-LPA) 2 CPE Eligible
Federal tax-related matters for Oregon Registered Tax Preparers (ORTP) (Approval No. GEHNZ-T-01899-24-S) 2 CE Approved
Federal tax-related matters for LTC (Approval No. GEHNZ-T-01899-24-S) 2 CE Eligible
Core Payroll Concepts for Fundamental Payroll Certification (FPC) (Approval No. 25CPE042) (Valid upto : Dec 31, 2025) 2 RCH Approved
Taxes for Iowa Licensed Public Accountant (IA-LPA) 2 CPE Eligible
Federal tax-related matters for Maryland Tax Preparer (MRTP) (Approval No. GEHNZ-T-01899-24-S) 2 CE Approved
Taxes for Maine Licensed Public Accountant (ME-LPA) 2 CPE Eligible
License details Credits Status
Taxes for Certified Public Accountants (CPA-US) 2 CPE Approved
Federal tax-related matters for Enrolled Agents (EA) (Approval No. GEHNZ-T-01899-24-O) 2 CE Approved
Federal tax-related matters for Annual Filing Season Program (AFSP) (Approval No. GEHNZ-T-01899-24-O) 2 CE Approved
Legal update for SHRM Professionals (Approval No. 26-AT5AX) (Valid upto : Dec 31, 2026) 2 PDC Approved
Federal tax-related matters for California Registered Tax Preparers (CRTP) (Approval No. 6273-CE-1511) 2 CE Approved
HR (General) for Human Resource Certification Institute (HRCI) (Approval No. 687669) (Valid upto : Nov 30, 2025) 2 RCH Approved
Taxes for Delaware Licensed Public Accountant (DE-LPA) 2 CPE Eligible
Federal tax-related matters for Oregon Registered Tax Preparers (ORTP) (Approval No. GEHNZ-T-01899-24-O) 2 CE Approved
Federal tax-related matters for LTC (Approval No. GEHNZ-T-01899-24-O) 2 CE Eligible
Taxes for Iowa Licensed Public Accountant (IA-LPA) 2 CPE Eligible
Federal tax-related matters for Maryland Tax Preparer (MRTP) (Approval No. GEHNZ-T-01899-24-O) 2 CE Approved
Taxes for Maine Licensed Public Accountant (ME-LPA) 2 CPE Eligible

Additional Information

Credits

2

Course Level

Basic

Instructional Method

QAS Self Study

Group Internet Based

Pre-requisites

None

Advance Preparation

None

IRS APPROVED

MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478

MY-CPE LLC (Sponsor Id#: GEHNZ) has entered into an agreement with the Internal Revenue Service, to meet the requirements of 31 Code of Federal Regulations, section 10.6(g), covering aintenance of attendance records, retention of program outlines, qualifications of instructors, and length of class hours. This agreement does not constitute an endorsement by the IRS as to the quality of the program or its contribution to the professional competence of the enrolled individual. Credit earned by attendees with a PTIN will be reported directly to the IRS as required of all providers. To ensure your CPE hours are reported, update your profile in My Account to include your PTIN number. Please note: IRS CE is only mandatory for EAs and ERPAs. For all other tax return preparers, CE is voluntary.

NASBA APPROVED

MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478

MY-CPE LLC (Sponsor Id#: 143597) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors.

Boost your HR career with MY-CPE’s HRCI Recertification Courses. Designed with your professional growth in mind, our courses make earning HRCI Recertification Credits simple and straightforward. At MY-CPE, we’re committed to your success in the ever-evolving world of human resources. Our courses offer the latest insights and practical skills to help you stay ahead. Whether you’re looking to deepen your expertise or broaden your abilities, MY-CPE provides the resources you need. Take the next step in your HR journey today and secure your competitive edge with our top-quality recertification options. 

About Instructor

Robert Nordlander

Robert Nordlander , CFE, CPA (US)

Owner, Nordlander CPA, PLLC

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Robert Nordlander is a former IRS special agent who spent over 20 years with IRS-Criminal Investigation leading investigations into federal tax and money laundering violations both in the United States and internationally.  As a sworn law enforcement officer, he conducted arrests, search warrants, surveillance, and undercover operations on large multi-million cases.  He is currently the principal owner of Nordlander CPA, PLLC, a boutique forensic accounting and tax resolution firm in North Carolina.  He is also the host of the Fraud Fighter Podcast. 

He has an MBA degree from UNC-Greensboro, CPA license, and CFE credential. 

His expertise is forensic accounting, tax resolution, criminal tax investigations, and white-collar expert witness testimony

On Demand FAQs

What is Self Study (QAS)?

Self Study QAS (Quality Assurance Service) is a NASBA and other regulatory bodies approved program designed for Professionals to complete their Continuing Professional Education credits through self-paced, interactive courses that meet the highest standards of quality and compliance. We are approved by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other regulatory bodies.

How do I earn CPE credits through self-study?

To earn CPE credits, you must complete the self-study course, pass the required assessments, and submit the necessary documentation. Credits are awarded based on the completion of course hours and successfully passing the assessments.

Are the self-study courses approved by NASBA and other regulatory bodies?

Yes, all our self-study courses are approved by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other regulatory bodies, ensuring they meet the rigorous standards for quality and educational content set by these organizations.

What are the requirements to maintain compliance with self-study courses?

To maintain compliance, you must follow the guidelines set by NASBA and other regulatory bodies, which include completing the course within the specified timeframe, passing the assessments, and keeping accurate records of your learning activities.

How can I access my course completion certificates?

After successfully completing a self-study course and passing the assessments, you can access and download your course completion certificates from your account dashboard on our platform. These certificates are recognized by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other regulatory bodies for compliance and reporting purposes.

How are credits reported to governing bodies?

We issue instant credit certificates, ensuring they are valid for presentation to governing bodies. Typically, we report IRS, CTEC, CFP, IDFP, IWI, VBOA Ethics credits within 7 days – the fastest in the industry.

Live Webinar FAQs

What is a Live Webinar Group Internet-Based Credit?

A Live Webinar Group Internet-Based Credit is an interactive, real-time online seminar where professionals can earn Continuing Education credits by participating in live sessions led by experts in various fields. These sessions meet the standards set by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other regulatory bodies.

How do I earn credits through live webinars?

To earn credits, you must attend the entire live webinar, actively participate in any polls or questions, and complete any required evaluations or assessments. Credits are awarded based on your attendance and participation in the live session.

Are the live webinars approved by NASBA and other regulatory bodies?

Yes, all our live webinars are approved by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other regulatory bodies, ensuring they meet the high standards for quality, interactivity, and educational content set by these organizations.

What are the requirements to maintain compliance with live webinar courses?

To maintain compliance, you must adhere to the guidelines set by NASBA and other regulatory bodies, which include attending the full duration of the webinar, participating in interactive elements, and completing any post-webinar evaluations or assessments.

How can I access my webinar completion certificates?

After successfully attending a live webinar and fulfilling all participation requirements, you can access and download your completion certificates from your account dashboard on our platform. These certificates are recognized by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other regulatory bodies for compliance and reporting purposes.

How are credits reported to governing bodies?

We issue instant credit certificates, ensuring they are valid for presentation to governing bodies. Typically, we report IRS, CTEC, CFP, IDFP, IWI, VBOA Ethics credits within 7 days – the fastest in the industry.

Reviews and Ratings

out of 5

Excellent

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SJ

Shannon Jones, CPA (US)

5

Robert Nordlander’s has over 20 years experience as a special agent with the IRS. His in-depth understanding of this subject, the inner-workings of the IRS and the IRS Internal Revenue Manual makes this course invaluable.

KJ

Kathryn Jones, Senior Business Analyst

5

This professor is incredibly knowledgeable. He explains the topic very well and includes examples to ensure the information is understandable.

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