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Business Tax Debt and Personal Liability Trust Fund Penalty Defense (Presented by Tax Rep)

Unpaid employment taxes can follow a business’s owners and officers as personal liability. Learn the standard the IRS applies to responsible persons, build the record that keeps a client from being deemed responsible, challenge a proposed trust fund assessment, and reopen a bad one.

2026-10-12 13:00:00

Program Details

2026-10-12 13:00:00

2026-10-12 13:00:00

2h CLE Credits

2026-10-12 13:00:00

Program Details

2026-10-12 13:00:00

Program Details

2026-10-12 13:00:00

Over 1,000+ webinars

2026-10-12 13:00:00

Course Overview

The business owes the tax — the IRS collects it from the person

2026-10-12 13:00:00

Business tax debt usually stays with the business. Trust fund taxes are the exception. When an employer fails to collect, account for and pay over the taxes withheld from employees, the IRS gets aggressive about identifying the responsible individuals and pursuing them personally for the missing trust funds.

The exposure turns on two findings. Determine that an owner, officer or manager was responsible for collecting, accounting for, or paying over trust fund taxes, and personal liability attaches. Find that the person acted willfully, and the defense narrows. Miss the response to a proposed assessment, and the client arrives with a bad assessment already on the books.

Attorney Eric Green walks through the standard for liability and how to build the factual record on responsibility, authority, knowledge, and willfulness that defends a client from being deemed responsible. Attendees leave with the process for challenging a proposed trust fund assessment and the steps for reopening a bad one with the IRS when the client gets to you too late.

Format

CLE Credit

2h CLE Credits

Level

Intermediate

Length

2

Key topics that will be covered

01
How the Trust Fund Recovery Penalty Works
The standard the IRS applies to impose personal liability for unpaid trust fund taxes, and who may be liable when the business cannot pay.
02
The Responsible Person Question
Which owners, officers, and managers the IRS treats as responsible for collecting, accounting for, or paying over trust fund taxes.
03
The Willfulness Element
How the IRS approaches willfulness in TFRP cases and where the facts on authority and knowledge cut against a finding.
04
Building the Defense Record
How to build the case that defends a taxpayer from being deemed responsible before the IRS moves to assessment.
05
Challenging a Proposed Assessment
The process for contesting a proposed trust fund assessment from the initial investigation through administrative appeal.
06
Reopening a Bad Assessment
How to reopen a bad trust fund assessment with the IRS when the client arrives after the assessment is already in place.

Program schedule

clock 12:00 pm - 1:00 pm EST

When Business Tax Debt Becomes Personal: Defending Owners, Officers and Responsible Persons in IRS Collection and TFRP Actions

When a business fails to collect, account and pay over the patrol taxes the IRS can get very aggressive about identifying responsible individuals and pursuing them to recover the missing “trust funds” collected by the employer. In this program Attorney eric Green will review the standard for liability, how to build a case to defend a taxpayer from being deemed responsible, and how to reopen bad assessments if the client gets to you too late.

Eric L. GreenEric L. Green
Eric L. Green

Eric L. Green

Green & Sklarz, LLC.

Eric L. Green

Eric L. Green

Green & Sklarz, LLC.

Eric L. Green is the managing partner and co-founder of Green & Sklarz LLC, a boutique tax firm with offices in Connecticut and New York, and the founder of Tax Rep LLC and the Tax Rep Network — the country’s leading training and coaching program for tax representation practitioners. His practice focuses on civil and criminal taxpayer representation before the IRS, the DOJ Tax Division, and state departments of revenue. Eric is a nationally renowned tax expert who has lectured to more than 70,000 practitioners, is a Fellow of the American College of Tax Counsel, a past Chair of the Connecticut Bar Association’s Tax Section, and the host of the weekly Tax Rep Network podcast. He holds a B.B.A. in Accounting from Hofstra University, a J.D. (Honors) from New England School of Law, and an LL.M. in Taxation from Boston University School of Law. Prior to practicing law, he was a senior tax consultant at KPMG and Deloitte & Touche.

Education & Credentials

Eric holds a Bachelor of Business Administration in Accounting with a minor in International Business from Hofstra University, a Juris Doctor with honors from New England School of Law, and a Master of Laws in Taxation from Boston University School of Law. He is admitted to practice in New York, Connecticut, and Massachusetts and is a member of the U.S. Tax Court Bar. He is a Fellow of the American College of Tax Counsel — a peer-nominated honor reserved for those at the top of the tax law profession — and holds the Certified Tax Representation Consultant (CTRC) designation through the program he co-developed with Becker Professional Education.

Recognition & Leadership

Eric has been recognized by Connecticut Super Lawyers in the field of Tax and was the 2010 Nolan Fellow of the American Bar Association. He is a Fellow of the American College of Tax Counsel and a past Chair of the Connecticut Bar Association’s Tax Section and the ABA’s Closely Held Businesses Tax Committee. His Tax Rep Network has trained over 500,000 tax, accounting, and legal professionals annually and is the profession’s most widely used IRS representation training platform. He has been quoted in the Wall Street Journal, USA Today, CNN, and Consumer Reports Financial News.

Professional Involvement

Eric is the founder and principal instructor of Tax Rep LLC and the Tax Rep Network, through which he delivers the weekly Tax Rep Network podcast, webinars, live conferences, and the Annual IRS Representation Conference. He is a frequent lecturer for the ABA Tax Section, the AICPA, the NATP, the NAEA, and numerous state CPA and enrolled agent societies. He co-developed the Certified Tax Representation Consultant (CTRC) certification with Becker Professional Education and previously served as adjunct faculty at the University of Connecticut School of Law, where he taught taxpayer representation in the low-income taxpayer clinic. He is also a co-author of a casebook for clinical programs assisting low-income taxpayers with federal income tax controversies.

Experience

Before founding Green & Sklarz LLC, Eric served as a senior tax consultant at KPMG and Deloitte & Touche — experience that gives him an unusually grounded understanding of how large-scale accounting practice and IRS representation intersect. At Green & Sklarz, he has built a national reputation for negotiating favorable settlements in thousands of civil cases and for convincing government agents to resolve criminal investigations civilly. He founded Tax Rep LLC and the Tax Rep Network to extend that expertise — and his practical teaching approach — to practitioners across the country who want to build or grow their own tax representation practices. His career represents the rare combination of elite technical expertise, prolific national education, and entrepreneurial platform-building that has made him one of the most recognizable names in American tax representation.
Eric L. Green

Eric L. Green

Green & Sklarz, LLC.

Eric L. Green is the managing partner and co-founder of Green & Sklarz LLC, a boutique tax firm with offices in Connecticut and New York, and the founder of Tax Rep LLC and the Tax Rep Network — the country’s leading training and coaching program for tax representation practitioners. His practice focuses on civil and criminal taxpayer representation before the IRS, the DOJ Tax Division, and state departments of revenue. Eric is a nationally renowned tax expert who has lectured to more than 70,000 practitioners, is a Fellow of the American College of Tax Counsel, a past Chair of the Connecticut Bar Association’s Tax Section, and the host of the weekly Tax Rep Network podcast. He holds a B.B.A. in Accounting from Hofstra University, a J.D. (Honors) from New England School of Law, and an LL.M. in Taxation from Boston University School of Law. Prior to practicing law, he was a senior tax consultant at KPMG and Deloitte & Touche.

Education & Credentials

Eric holds a Bachelor of Business Administration in Accounting with a minor in International Business from Hofstra University, a Juris Doctor with honors from New England School of Law, and a Master of Laws in Taxation from Boston University School of Law. He is admitted to practice in New York, Connecticut, and Massachusetts and is a member of the U.S. Tax Court Bar. He is a Fellow of the American College of Tax Counsel — a peer-nominated honor reserved for those at the top of the tax law profession — and holds the Certified Tax Representation Consultant (CTRC) designation through the program he co-developed with Becker Professional Education.

Recognition & Leadership

Eric has been recognized by Connecticut Super Lawyers in the field of Tax and was the 2010 Nolan Fellow of the American Bar Association. He is a Fellow of the American College of Tax Counsel and a past Chair of the Connecticut Bar Association’s Tax Section and the ABA’s Closely Held Businesses Tax Committee. His Tax Rep Network has trained over 500,000 tax, accounting, and legal professionals annually and is the profession’s most widely used IRS representation training platform. He has been quoted in the Wall Street Journal, USA Today, CNN, and Consumer Reports Financial News.

Professional Involvement

Eric is the founder and principal instructor of Tax Rep LLC and the Tax Rep Network, through which he delivers the weekly Tax Rep Network podcast, webinars, live conferences, and the Annual IRS Representation Conference. He is a frequent lecturer for the ABA Tax Section, the AICPA, the NATP, the NAEA, and numerous state CPA and enrolled agent societies. He co-developed the Certified Tax Representation Consultant (CTRC) certification with Becker Professional Education and previously served as adjunct faculty at the University of Connecticut School of Law, where he taught taxpayer representation in the low-income taxpayer clinic. He is also a co-author of a casebook for clinical programs assisting low-income taxpayers with federal income tax controversies.

Experience

Before founding Green & Sklarz LLC, Eric served as a senior tax consultant at KPMG and Deloitte & Touche — experience that gives him an unusually grounded understanding of how large-scale accounting practice and IRS representation intersect. At Green & Sklarz, he has built a national reputation for negotiating favorable settlements in thousands of civil cases and for convincing government agents to resolve criminal investigations civilly. He founded Tax Rep LLC and the Tax Rep Network to extend that expertise — and his practical teaching approach — to practitioners across the country who want to build or grow their own tax representation practices. His career represents the rare combination of elite technical expertise, prolific national education, and entrepreneurial platform-building that has made him one of the most recognizable names in American tax representation.

Credits by state

AK1.0
AL1.0
AR1.0
AZ1.0
CA1.0
CO1.0
CT1.0
DC1.0
DE1.0
FL1.0
GA1.0
HI1.0
IA1.0
ID1.0
IL1.0
IN1.0
KS1.0
KY1.0
LA1.0
MA1.0
MD1.0
ME1.0
MI1.0
MN1.0
MO1.2
MS1.0
MT1.0
NC1.0
ND1.0
NE1.0
NH60.0
NJ1.0
NM1.0
NV1.0
NY1.0
OH1.0
OK1.0
OR1.0
PA1.0
RI1.0
SC1.0
SD1.0
TN1.0
TX1.0
UT1.0
VA1.0
VT1.0
WA1.0
WI1.0
WV1.2
WY1.0

1000+

Live stream programs

24/7

Access to live webinars & recordings

70,000+

Trusted by Legal Professionals

1000+

Live stream programs

24/7

Access to live webinars & recordings

70,000+

Trusted by Legal Professionals

1000+

Live stream programs

24/7

Access to live webinars & recordings

10,000+

Trusted by Legal Professionals

1000+

Live stream programs

24/7

Access to live webinars & recordings

70,000+

Trusted by Legal Professionals

MCLE Credits

Alabama
Pending
Alaska
Approved
Arizona
Approved
Arkansas
Approved
California
Approved
Colorado
Pending
Connecticut
Approved
Delaware
Pending
District of Columbia
No Required
Florida
Pending
Georgia
Pending
Hawaii
Approved
Idaho
Pending
Illinois
Pending
Indiana
Pending
Iowa
Pending
Kansas
Pending
Kentucky
Pending
Louisiana
Pending
Maine
Pending
Maryland
No Required
Massachusetts
No Required
Michigan
No Required
Minnesota
Pending
Mississippi
Pending
Missouri
Approved
Montana
Pending
Nebraska
Pending
Nevada
Pending
New Hampshire
Approved
New Jersey
Approved
New Mexico
Approved
New York
Approved
North Carolina
Pending
North Dakota
Approved
Ohio
Pending
Oklahoma
Pending
Oregon
Pending
Pennsylvania
Approved
Rhode Island
Pending
South Carolina
Pending
South Dakota
No Required
Tennessee
Pending
Texas
Approved
Utah
Pending
Vermont
Approved
Virginia
Not Eligible
Washington
Approved
West Virginia
Pending
Wisconsin
Pending
Wyoming
Pending

Alabama

Requirements

The Alabama State Bar MCLE Commission requires attorneys to complete 12 credits, including 1 ethics, by December 31 of each year. All credits must be reported by February 15 of the following year. A maximum of 12 credits, including 1 ethics credit, may be carried over for 1 year only.  

Formats

  • Attorneys can earn unlimited “live” credit through live seminars, live webcasts, and co-sponsored locations with MyLAWCLE-Alabama approved programs
  • Attorneys are limited to 6 credits per compliance period of “online” programs through MyLAwCLE On-Demand programs