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American Payroll Association (APA) Basic Guide to Payroll, 2013 Edition
It's more important than ever to be in compliance with payroll laws and regulations! How do you stay in compliance and avoid penalties? The APA Basic Guide to Payroll is written to make understanding the laws and regulations as easy as possible. And this single-volume guide is filled with tools to help you apply the law and make proper calculations – with ease!
A board member of a hospital corporation was a responsible person liable for the trust fund recovery penalties assessed against him to collect the hospital’s unpaid employment taxes. The board member owned stock in the corporation, had the authority to sign or co-sign checks and had significant control over the corporation’s affairs and finances. Moreover, the board member acted willfully because, despite knowing that the hospital’s taxes had not been paid, he continued to pay other creditors, including himself, before paying the government. (Collins v. United States of America, U.S. District Court, N.D. Illinois, East. Div.; 10 C 6705, September 12, 2012.)
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