November 13, 2025

Live Webcast

4 CPE Credits

Four For Fall: Employment Taxes

  • Instructor

    Susan
    Scioli

Tax professionals play a critical role in helping business owners manage employment tax obligations and avoid costly mistakes. This course provides a deep dive into key employment tax issues, including worker classification, payroll tax compliance, IRS enforcement actions, and officer compensation rules. Attendees will gain the knowledge needed to guide clients through complex employment tax regulations, mitigate risks, and ensure compliance with IRS requirements. 

Learning Objectives

  • Classify workers correctly as employees or independent contractors.  
  • Identify payroll tax obligations and reporting requirements. 
  • Recognize common employment tax penalties and strategies to prevent them. 
  • Explain IRS collection procedures and enforcement actions. 
  • Address compliance challenges faced by business owners. 
  • Provide proactive employment tax planning strategies. 

Major Topics

  • Basics of employment tax obligations, including deposit schedules and exceptions 
  • Employee vs. independent contractor classification rules
  • Payroll tax reporting, compliance requirements, and audit triggers
  • IRS collection procedures, penalty structures, and cascading relief 
  • Risks of backfilling missed payroll deposits  Trust Fund Recovery Penalty: liability, calculation, and responsible person assessments 
  • Representation strategies in Trust Fund Recovery cases
  • Minimizing exposure to Trust Fund penalties 
  • Tip income reporting requirements and employer responsibilities 
  • Resolutions and settlement options for outstanding business payroll liabilities 
  • Recent legislative updates and IRS guidance on employment taxesDesigned For: CPAs, EAs, and tax professionals advising business clients 

Sponsors

CPE Credits Available

4 CPE Credits
4
Taxes

Things to Know About This Course

Course Level

  • Intermediate

Prerequisites

Basic understanding of payroll and employment tax concepts 

Advanced Preparation

None

Provider

Werner-Rocca

This event has ended.