divisible tax – Wagner Tax Law

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January 6, 2014Guest Contributor – Thomas M. ReganCategories: Claim For Refund, Federal District Court, Trust Fund Recovery Penalty, U.S. Court of Federal ClaimsTags: claim for refund, divisible tax, Trust Fund, Trust Fund Recovery Penalty

Claim for Refund of the Trust Fund Recovery Penalty

An individual assessed the Trust Fund Recovery Penalty (TFRP) has the option to pay just a portion o...