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Payroll tax returns

dealing with the IRS

Payroll tax returns
Payroll tax issues, at the employer level, present a special situation.  Unlike income taxes, payroll taxes that are withheld from employees are "trust fund taxes," and the collection and remittance of trust fund taxes is treated much more seriously under law, and by the IRS.   Additionally, many taxes may be discharged in bankruptcy, but payroll trust fund taxes are non-dischargable.

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Revised: October 08, 1997.