Okay, well I am an excellent lawyer, with a judicial temperament, and I am nearly infallable when it comes to predicting legal outcomes in advance of litigation (which tended to lose me a lot of clients, because clients don't want to hear that they're gonna lose, before the first paper is filed).
provides the elements of the offense concerning the Trust Fund Recovery Penalty. The key is truthful accounting or willfulness. You have just admitted to knowledge, but also that you truthfully accounted, and you had no authority to pay. Therefore, under those unque facts, you are not legally liable for the penalty.
Whether or not this level of scrutiny will be lost on the investigator is difficult to assess. As I'm sure you're aware, the IRS has no shortage of boneheads. Sometimes that can work to your advantage. But, were I the judge in Tax Court reviewing your facts, if everything you just said is verified as true, then you cannot be held liable, because you do not meet the required elements under the statute.
See also, Barton v. U.S., 988 F.2d 58 (U.S. Eighth Cir. 1993) ("when deciding to bring a § 6672 claim against a corporate officer, the government cannot reasonably rely on the officer's corporate status and mechanical functions if it is beyond dispute that the officer lacks tax-paying authority.").
I hope you will reconsider your previous rating of my services and provide a positive rating. Regardless, please let me know if I can be of further assistance.