When the IRS is considering which individuals to assess the trust fund recovery penalty to, the revenue officer conducts an investigation of the business and potential responsible parties. That being said, how does the IRS conduct their investigation? This video provides insight as to the tools and resources used by the IRS when conducting their trust fund recovery penalty investigation. If your business has a 941 or payroll tax debt to the IRS, you should consider speaking with an experienced tax attorney about the specific facts and circumstances surrounding the payroll tax debt. Contact The McGuire Law Firm to speak with a tax attorney regarding your tax matters.