The Liability of Partners for Partnership Employment Tax

摘要

Can partners be held liable for a partnership's employment taxes if no assessment of the tax has been made against the individual partners? Let's take a look at two recent developments that provide answers to this question. First, the Supreme Court recently rendered an opinion regarding judicial collection proceedings against individual partners. Second, in response to that decision, the Internal Revenue Service (IRS) announced its position regarding collection from partners through administrative methods.