Unpaid Payroll Taxes: Billions in Delinquent Taxes and Penalty Assessments Are211 Owed

摘要

This report presents information on payroll taxes owed to the federal government211u001eand the associated trust fund recovery penalties assessed individuals responsible 211u001efor the nonpayment of the taxes. The congressmen determine (1) the extent to 211u001ewhich payroll taxes are not remitted to the federal government, (2) the magnitude 211u001eof the trust fund recovery penalties assessed against individuals of 211u001eorganizations that withheld federal payroll taxes from employees' salaries but 211u001edid not forward them, (3) the extent to which individuals who have not remitted 211u001epayroll taxes are responsible for not paying these taxes at multiple businesses, 211u001e(4) the extent to which businesses and individuals who failed to pay payroll 211u001etaxes are also receiving federal benefits or other federal payments, and (5) the 211u001efactors that affect the Internal Revenue Service's (IRS) ability to enforce 211u001ecompliance or pursue collections in this area.