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We are an elite criminal defense law firm, that emphasizes providing the best service and professionalism to all clients. We service a curated clientele nationwide – that expect the best from their lawyer. We handle tough criminal defense and legal situations that require deep knowledge, experience, dedication, and excellence in order to win. We have over 50 years of combined experience, handling national and international cases.

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Top Rated Attorneys

The Spodek Law Group is one of the most successful law firms in the USA. Our success comes from the fact we are attentive to details, and take a very pragmatic approach to each and every single case. Our clients turn to us for realistic advice – so they can make the appropriate decisions they need to make personally. Our goal is to make sure your case ends in a positive outcome, not only personally – but for your family as well.

 



Trust Fund Recovery Penalty Defenses Lawyers

One complicated branch of tax law involves withholding taxes. These are tax liabilities that are paid by a business entity on assets held in a trust fund. Because of this, they’re most commonly called trust fund taxes. You might also hear them referred to as 941 liabilities, which is a reference to the IRS form they relate to.

If a business fails to pay these taxes, the IRS can be aggressive in their collection processes. They will go after any individuals that are responsible for the business, whether they were part of the situation or not. In most cases, the people billed will have a direct hand in the financial state of the company. But that isn’t always the case.

Corporations often enjoy a certain level of immunity from intense scrutiny and criminal proceedings. A corporation can be convicted of a crime without being fully shut down or needing to do more than pay a fine. But the IRS has authorization to ignore corporate entity protections. They do heavy-duty research to break down corporate finances into a picture of the responsible individuals.

The Trust Fund Recovery Penalty, often referred to as the TFRP, is the assessment that the IRS does when a corporation fails to pay withholding taxes. Rather than slapping the company itself with a fine, the agency looks for the specific people who made the decision to ignore the company’s tax liabilities.

The most common reasons that the IRS will assess a person’s TFRP are:

  • The person had control over how a company used its assets, and they did not allocate any to the withholding taxes.
  • The person was in charge of some aspect of tax payment, and they chose not to pay the company’s withholding taxes on purpose.

Sometimes innocent people are caught in the crossfire during these proceedings. If you think you might be the target of a TFRP assessment, you should talk to a lawyer right away. Being given a TFRP might be extremely costly. In some cases, the penalty can be 100 percent of your current assets and holdings, or 100 percent of the company’s owed taxes.

A business tax attorney is specifically educated in corporate tax laws. They have experience with negotiating with the IRS, litigating settlements, and guiding clients through the investigation process. Perhaps most importantly, they can make sure that you have your rights protected while the IRS is compiling evidence. You shouldn’t ever talk to a tax agent without speaking to your lawyer first.

Who Might Be Held Responsible

When it comes to small businesses and businesses with a close corporate structure, the IRS doesn’t have to struggle to find the responsible parties. They will simply go after the owner of the business, the principle officers that influenced the financial decisions, and any other high-ranking employees who they reasonably believe were part of the issue.

However, there are also cases where the IRS agents will use a very broad definition of “responsibility” to extract payments from people. You might have a legitimate defense against the accusation. For example, maybe you were responsible for some parts of the company’s tax payments, but withholding taxes were never part of your job.

The most egregious cases happen when the IRS uses the TFRP assessment not only against the higher-ups in a corporation, but also against every single person who handled any type of accounting paperwork whatsoever. That can extend to every employee given the authority to sign checks on behalf of the company, even if they’ve never actually looked at the company finances.

These are some people who might be made responsible for payments through a TFRP, even though they have a defense against wrongdoing:

  • Ground level accountants and bookkeepers who were not involved in withholding taxes, or who were only reporting the information that they had
  • Employees who play the role of corporate officers, but who don’t actually influence the company’s decisions or financial prospects
  • Relatives of the owner of the business, whether they’re employed by the company or not — most commonly the spouse, but sometimes the parents or children
  • Key employees of the company that nevertheless don’t have any knowledge or control over the company’s finances

Defending Against a TFRP

If you are given a TFRP assessment, you can run into serious problems. That’s especially true for people who have relatively low-paying positions and didn’t know about the financial problems with the company.

You will likely be told to pay a large amount. You also can’t discharge the penalty in bankruptcy proceedings the same way you can with other tax penalties. Your credit rating might take a dive, your home and car might be repossessed, and there may be additional strain on your family.

That’s why it’s so important to contact a lawyer the second that you suspect you might be subject to this assessment. Even if you don’t have confirmation of it yet, talking to a lawyer is the best way to take preemptive action. Your attorney can do damage control to help mitigate the situation.


Charle Butler
Charle Butler
2021-03-12
Verified
I was hesitant to hire the Spodek Law Group. I read reviews and knew they have a great reputation. However, I thought I would spend money and not see or speak to my attorney. From the beginning to end of my case Todd and the entire staff were available and willing to help. We worked towards and end result that was way above my expectation and Todd delivered. I am forever grateful for patience and long days and night spent working on my case. Thanks Todd and the entire team!
Mesonista parsons
Mesonista parsons
2021-03-05
Verified
My attorney at Spodek was Abigail. She was very knowledgeable and helpful with all my questions and concerns, as well as responsive. Her fees are affordable and Abigail took the time to make sure I understood everything relating to my case. I highly recommend Abigail and will request her services in the future.
debabrata chakraborty
debabrata chakraborty
2021-03-03
Verified
Todd A Spodek is the experienced and best criminal lawyer at USA. He is very professional and always respond on time. Alex also very cooperative and always help me. They took care me and my problem like family member. I am 100% satisfied for their professional service. My result was unexpected and amazing. They dismissed my case. I am really grateful to them. I will recommend you to go there if you want to solve your problem. I wish all the best for them.
Asata Hendricks
Asata Hendricks
2021-03-02
Verified
Truly appreciate the work the guys did!. Exceptional team & I know they care about each and everyone of their clients. I am super thankful to be referred to Spodek Law Group and I am grateful Todd & Alex were able to work diligently to achieve an outcome I am pleased with. Despite COVID they stayed on top of things and kept me informed every step of the way. Very thankful.
Mike Moroff
Mike Moroff
2021-02-26
Verified
I'm very satisfied with the services rendered by Todd, Alex and Mary Lou. I whole heartedly recommend Spodek Law Group . I've worked with and have retained other attorneys in the past with Todd's firm being the cream of the crop for many reasons. A very serious legal matter was resolved after a year's hard work and effort. Todd expertly guided me through the process and was able to navigate and make the good journey bearable as well as successful. Mary Lou initially provided excellent assistance before referring my case to Todd. Alex's support was effective and timely. The customer portal (MyCase) is an invaluable communication tool that also kept track of my case. Various aspects of my case were explained and there were several options provided but I made the final decision of how the case would be handled. The legal fee was reasonable considering the effort and amount of work plus it was a flat fee regardless of the length of time required to conclude my case. Todd made himself available to me and we had many scheduled meetings to go over the progress and to discuss the next steps. I felt more confident after many discussions with him. You will not go wrong choosing Spodek Law Group for legal matters.
Josh Katz
Josh Katz
2021-02-24
Verified
Being that it was the first time that I was in need of an attorney, I was afraid and hesitant and knew I needed the absolute best. It is beyond understood why Spodek Law Group has a reputation of being the top, if not the best law firm in New York. Alex and Abigail were there every step of the way even at the most unconvenient hours. I could not have asked for more. They are extremely good at what they do and they delivered much much more than just winning my case. A big thank you to Alex and Abigail for all the guidance and counseling and their upmost loyal support that extended far more than just legally. If you need the absolute best than don't hesitate to hire Spodek Law Firm.
L.C.
L.C.
2021-02-24
Verified
I cannot tell you how thankful I am to Todd and Alex for their hard work and dedication to my case. I had never been in any trouble before but I had an unfortunate event occur and in the midst of COVID-19 at that therefore I knew I needed a team that was dedicated to my success. Today- my case has been finalized and I’m walking away with no record and can continue life as a mother and a Grad student worry free. I cannot express enough gratitude for their assistance.
AnnMarie Soliman
AnnMarie Soliman
2021-02-23
Verified
I received a summons and called Spodek law group for a free consultation. Alex took my call and was very quick and responsive. He was available anytime through multiple platforms and very reassuring when needed. They are extremely organized and thorough. They got my case dismissed! I’m very grateful. Thank you Alex and Todd!

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Testimonials

Spodek Law Group have offered me excellent support and advice thru a very difficult time. I feel I've dealt with someone who truly cares and wants the best outcome for you and yours. I'm extremely grateful for all the help Spodek Law Group has offered me. I can't recommend them enough.

~ David Bruce

Spodek Law Group was incredibly professional and has given me the best advice I could wish for. They had been helpful and empathetic to my stressful situation. Would highly recommend Spodek Law Group to anyone I meet.

~ Rowlin Garcia

Best service I ever had. Todd is absolutely class personified. You are in the safest hands with spodek. They have their clients interest in mind.

~ Francis Anim

Spodek Law Group

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We provide superior service, excellent results, at a level superior to other criminal defense law firms. Regardless of where your case is, nationwide, we can help you.



Hear From Our Clients

"Spodek Law Group have offered me excellent support and advice thru a very difficult time. I feel I've dealt with someone who truly cares and wants the best outcome for you and yours. I'm extremely grateful for all the help Spodek Law Group has offered me. I can't recommend them..."

David Bruce

"Spodek Law Group was incredibly professional and has given me the best advice I could wish for. They had been helpful and empathetic to my stressful situation. Would highly recommend Spodek Law Group to anyone I meet."

Rowlin Garcia

"Best service I ever had. Todd is absolutely class personified. You are in the safest hands with spodek. They have their clients interest in mind."

Francis Anim
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