The Trust Fund Recovery Penalty (TFRP) used to be called the 100% Penalty.
This TFRP is assessed against the responsible corporate officer(s) who have not paid to the IRS the Form 941 withheld income tax and the withheld Social Security tax.
This TFRP is one of the strongest penalties available to the IRS!
The TFRP is assessed against the corporate officer(s) SSN.
If you have been billed for this TFRP, or have been advised by an IRS Revenue Officer that you are about to be billed for this TFRP, please call me at 702-749-6289 or email firstname.lastname@example.org
I have more than 40+ years of knowledge, and training in regard to this TFRP billing.