I have an issue that I think I know the answer but wanted to ask around.
Right now I have a S-corp client which accrued about $55k in unpaid payroll taxes over the course of 5 years. Now the RO wants to have an interview with the client and is requesting 433B and 433A. The financial paperwork is not a problem but the interview is. I know you can just tell the IRS to pound sand but I prefer not to irritate the RO especially where my client failed to file payroll returns for five years (along with not filing personal returns). As an aside, the RO also issued a final notice of intent to levy for all periods at issue.
My question is this, is there a way to deal with this request without just telling the IRS that the client refuses to be interviewed? Can a client request a waiver and just have the TFRP assessment without consenting to an interview? Or might I do the CDP hearing request on the notice of intent to levy and kick that can down the road? My client is a criminal defense attorney and is not likely to agree where we have potential exposure to willful failure to file returns/pay over trust fund taxes.
Good morning Jim,
The 4180 interview is used to determine responsibility & willfullness. In the absense of a 4180 interview the RO will process the trustfund assuming responsibility & willfullness. The RO also uses the interview to identify other responsible individuals as well.
The form 2751 is the one the client can sign agreeing to the assessment, and waiving all his appeal rights.