Payment Encore: Liability of Taxpayer for Embezzlement by Payroll Service

Published: May 18, 2007, 6:06 p.m.

b'We look at the recent case of Pediatric Affililates, P.A., (2007-1 USTC \\xb650,477) where the Third Circuit Court of Appeals upheld the U.S. District Court of New Jersey\'s determination that the taxpayers were liable for unpaid payroll taxes that their payroll service had walked off with.\\xa0 The case is instructive for the types of responsibilities under the tax law a taxpayer is unable to delegate to a third party.

The materials can be downloaded at www.edzollars.com/2007-05-18_Payroll_taxes.pdf .

The podcast is sponsored by Leimberg Information Services, located on the web at www.leimbergservices.com .
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