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What two conditions must be met for 6672 liability?
PostedNovember 17, 2025
UpdatedNovember 17, 2025
ByKlemens Raab
1. The person had control or authority over financial decisions (signing checks, paying bills, etc.).
2. The person knew the taxes weren\’t being paid and chose not to pay the IRS.
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Resolving Payroll Tax Debts
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