Responsible Party Liability for Willfully Failing to Pay Payroll Taxes

 

The Internal Revenue Code, 26 U.S.C. § 6672 authorizes the Internal Revenue Service to demand collection of unpaid payroll taxes from persons responsible for paying those taxes if those persons willfully fail to pay the payroll taxes in the normal course of running a business.

EB-5 REGIONAL CENTERS Are there Storms on the Horizon?

On March 20, 2017, USCIS announced the launch of an EB-5 Regional Center Compliance Audit Program.  The E-B-5 Regional Center Compliance Audit will be conducted to verify that the regional center is in compliance with applicable laws and authorities governing their eligibility for classification as a regional center under the EB-5 Immigrant Investor Regional Center Program.