On March 29, 2012, the government was granted summary judgment in a case where the IRS was given the go-ahead to personally collect Trust Fund taxes from a business owner. The business owner ran a limousine service and had employees. The bookkeeper died and a series of poor replacements followed, resulting in unpaid employment taxes due to the IRS. The IRS then personally came after the business owner by asserting the Trust Fund Recovery Penalty against him. The owner then asked the IRS for relief, which was denied. The owner then asked the Court for relief, and the Court sided with the IRS. If you own or operate a business with unpaid employment taxes, call us, we can help.