Notice: CP504B – Civil Penalty Assessment

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  • #10654
    James Baltimore
    Participant

    A C Corp that was liquidated and dissolved in 2015 has received notices regarding the filing (or lack thereof) of 2015 W-2s. We have scoured all of our records and can not locate these copies. I believe that they are unattainable as the provider was ADP and they are impossible to deal with. There now is a penalty assessment – is there a possibility that this assessment can be imposed upon the former officers/shareholders? I can’t tell from the notice what IRC section the penalties are imposed under

    #10788
    Eric Green
    Keymaster

    No, the W-2/W-3 penalty is not one that may be imposed on the individual officers or shareholders. Just send a letter informing them the company is out of business, but ADP was the payroll processor and should have copies.

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