The IRS remains committed to combatting payroll tax fraud and has it as a high priority The Justice Department is pursuing an increasing number of civil injunctions against businesses, and their officers whom have repeatedly failed to deposit taxes withheld from workers.
Generally, the focus is on serial offenders with unpaid taxes in excess of $100,000. A doctor got in trouble for repeatedly failing to remit withheld payroll taxes to IRS, instead diverting the funds for other uses.
His medical practice had unpaid taxes totaling $275,000 over 15 quarters. A court granted DOJ a permanent injunction requiring the doctor to file payroll returns, timely pay taxes and make biweekly deposits of withheld amounts in a segregated account.
Askins & Miller Orthopaedics, D.C., Fla.