JEOPARDY - TRUST FUND STYLE

LETTERS, PUBS, FORMS & NOTICES

100

Mr. Tiger Joe has a Power of Attorney.

PUBLICATION 1

200

This will explain the Trust Fund Recovery Penalty

NOTICE 784

300

This explains the collection process?

PUBLICATION 594

400

Manager approval is required on this Form.

FORM 4183

500

What document explains deposit Requirements for Employment Taxes.

NOTICE 931

WILLFUL or RESPONSIBLE

100

Employer(s), 3rd Party, and Employee(s) are examples of what?

POTENTIALLY RESPONSIBLE PARTIES

200

You are or have been intentional, deliberate, voluntary, reckless as opposed to accidental. 

WILLFUL

300

This core document will help determine financial authority.

BANK SIGNATURE CARD

400

What IRM is used to determine responsibility?

5.7.3.4.1 Establishing Responsibility

500

TRUTH or FALSE

There may be a time where no one is responsible?

TRUTH

THE INTERVIEW

100

This balance should be provided before the interview.

TRUST FUND CALCULATION

200

What forms are used to determine collectability? 

433A and 433B

300

This section is used for questions the RO may have during the F4180 interview.

ADDITIONAL INFORMATION (PAGE 4)

400

You have prepared the interview form, collectability forms, organized all applicable notices and publications, as well as the TFRP Calculation for your initial contact.

TFRP INVESTIGATION PACKET

500

DICTIONARY:  To observe by close examination and systematic inquiry.

INVESTIGATOR

THE INVESTIGATION

100

Do I Pursue, Not Pursue, or maybe Delay?

DETERMINATION

200

This crucial form is a core document.  

FORM 4180

300

TRUTH or FALSE:

It is prohibited to assess the TFRP when the amount is below $10K.

FALSE

400

This document was hand delivered to the in business Trust Fund violator.

LETTER 903

500

This is an additional action to be considered during the TFRP investigation.

FRAUD REFERRAL

TFRP

100

What unit is due to receive the structured TFRP case file for responsible parties?

Control Point Monitoring (CPM)

200

TRUE or FALSE:

A taxpayer cannot Appeal a Trust Fund assertion

FALSE

300

The business is in full compliance and liability under $25K.

IBTF-DDIA EXPRESS

400

The taxpayer signature on this form extends the ASED's

FORM 2750

500

TFRP on certain communication services, transportation by air, or indoor tanning services. 

EXCISE TAX