Scope sheet
finbryn.com
Tax resolution
Payroll tax problem support
Finbryn reconciles unpaid Form 941 and 940 payroll deposits by quarter, separates the trust fund portion from the employer's own share, and documents who actually controlled payroll decisions ahead of a Trust Fund Recovery Penalty case. Our enrolled agent or CPA partner represents you at any interview and before the IRS under a Form 2848, consistent with Circular 230.
What is included
- IRS account and payroll tax transcripts pulled for every open quarter
- Unpaid Form 941 and Form 940 deposits reconciled quarter by quarter
- Trust fund portion separated from the employer's own share of each balance
- A documented responsible-person analysis based on actual payroll control, not job title
- A prepared response for any Trust Fund Recovery Penalty interview, including Form 4180
- The full package handed to our enrolled agent or CPA partner for representation
- A reviewed process for keeping current payroll deposits on time going forward
- A written summary of exposure by individual, where more than one person is involved
The process
- 1.
Transcript and balance confirmation
We pull IRS account and payroll tax transcripts for every quarter with an open balance to confirm exactly what the IRS has assessed.
- 2.
Quarter-by-quarter reconciliation
Unpaid Form 941 and 940 deposits are reconciled against payroll register data and split into trust fund and employer-share amounts.
- 3.
Responsible-person fact-finding
We document who had check-signing authority, who approved payment runs, and who knew about the unpaid deposits during each period.
- 4.
Interview preparation
Where a Trust Fund Recovery Penalty interview, often using Form 4180, is scheduled or expected, we prepare a documented response for review.
- 5.
Package handoff to our credentialed partner
The reconciliation, responsible-person analysis and interview preparation go to our enrolled agent or CPA partner to review and use directly.
- 6.
Current payroll stabilization
We review current payroll processing and set up a path to on-time deposits going forward, so the old case is not undone by new liabilities.
- 7.
Resolution path selection
Once the balance is confirmed, we help identify whether an installment agreement, currently-not-collectible status, or another path fits the numbers.
Software
Gusto, ADP, Rippling, QuickBooks Online, IRS Transcript Delivery System, Drake Tax
Pricing
Payroll tax problem support is quoted as a standalone engagement, priced by the number of quarters needing reconciliation and the depth of responsible-person documentation required, separate from the monthly bookkeeping tiers on the rate card. Ongoing current payroll processing is priced through the payroll support add-on once the business is back on schedule.
Finbryn is a brand of Northlane Solutions Inc., a Delaware corporation.
Reviewed September 2026