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2022 NTPI Level 3 - L3.02.22 Trust Fund Recovery Penalty Process

Trust Fund Recovery Penalty Process
IRS Program #:
CTEC #: 6257-CE-0069
CE: 2 IRS credits and 2 CTEC credits
Speaker: Clarice Landreth, EA

This session will cover the concepts and issues related to the components, investigation, and assessment of the Trust Fund Recovery Penalty (TFRP) by the IRS. Who will be found responsible and willful will be discussed.

Learning Objectives:

  • Determine the period of time the IRS has to assess the TFRP.
  • Identify the main components of the TFRP calculation.
  • Explain which parties may be liable for the TFRP based on responsibility and willfulness.

Continuing Education
This course qualifies for IRS Continuing Education Hours. NAEA reports IRS CE on a monthly basis. If you have not received your CE Hours in your IRS PTIN Account by the end of the month after receiving the certificate, please contact NAEA at

Webinar Refund Policy
To request a refund, contact the NAEA education team via email at An NAEA education team member will review the request for refund. If the refund request has been approved, the refund will be refunded on the same method of purchase. Live Webinars, also offered On-Demand Webinars will not be refunded.