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Hi, my name is Mark. I will be happy to help you with your question. Can you provide me a little more information. How many owners does the LLC have? What penalty was assessed?
Was the LLC assessed a late file penalty?
Ok, so there are related to payroll taxes.
In your post you mentioned that you did not have any employees. Why were you filing 941 forms?
Were you paying yourself wages? Was the LLC treated as a Partnership (Form 1065) or a S-Corporation (1120S)?
What type of tax is the IRS trying to collect? So I am having trouble understanding.
Did you file 941 forms? Were you audited by the IRS?
You put zero on the 941's?
What notices did you receive from the IRS?
Ok the penalty is a trust fund penalty. This would be generated if there were unpaid payroll taxes and you were considered to be a responsible person. Did you have any unpaid payroll taxes?
Did you ever sign 941 reports for the LLC or another entity?
The trust fund penalty would be applied to an individual. It would be assessed to an individual that is considered a responsible person.
Besides the LLC that you are referring to?
Has the LLC ever had any employees?
Based on the letter that you received the IRS believes that you were a responsible party in a payroll tax liability. As a responsible party you would be assessed a penalty in the amount of the unpaid payroll taxes. I would suggest contacting a local CPA in your area. The CPA would be able to speak to the IRS on your behalf and find out where this penalty is originating from.