On November 19, 2020, Caroline D. Ciraolo participates in a panel entitled “Avoiding a Criminal Referral for Employment Tax Violations” as part of the IRS Representation Conference’s Low-Income Taxpayer Clinic Workshop.

Panel information: Statistically, nearly 80% of small businesses fail, often owing payroll taxes. Many of these situations are resolved by the IRS with its civil enforcement tools, but some are referred to IRS Criminal Investigation. So, what makes one case a civil matter and another case ripe for criminal investigation and prosecution? The panel discusses the statutory framework, applicable rules and regulations, and steps employers can take if they find themselves falling behind on their employment tax obligations in an effort to avoid a criminal referral.

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