Form 4180 Report Of Interview With Individual Relative To Trust Fund Recovery {4180}

Form 4180 - REPORT OF INTERVIEW WITH INDIVIDUAL RELATIVE TO TRUST FUND RECOVERY PENALTY OR PERSONAL LIABILITY FOR EXCISE TAXES. This form is to be used for conducting TFRP interviews. It is intended to be used as a record of a personal interview with a potentially responsible person. During the initial contact, attempt to personally secure Form 4180 from all potentially responsible persons. If Form 4180 cannot be secured, document the case history with the reasons why it was not secured. The purpose of the personal interview and completion of Form 4180 is to secure direct, detailed information regarding the individual’s or other person's involvement in the business in order to determine if they meet the criteria for responsibility (IRM 5.7.3.4.1, Establishing Responsibility) and willfulness (IRM 5.7.3.4.2, Establishing Willfulness). The questions on the form are intended as a guide and are not all inclusive; supplemental questions may be asked. Note: Notice 609, Privacy Act Notice, should be provided to the individual during the interview. Do not give or mail Form 4180 to the potentially responsible person(s) or representative for completion by that person or for review prior to the interview. The form must be completed in person or over the phone. Letter 3586, Meeting Scheduled with Individual for TFRP Interview, can be used to schedule an appointment to conduct a 4180 interview. www.FormsWorkflow.com