Payroll tax cases are among the most valuable in resolution. Reach owners with messaging about personal liability and keeping the business running, qualify on business details before booking, and route them to a practitioner who handles business cases.
Why these owners are different
When a business withholds income tax and the employee share of Social Security and Medicare from wages, that money is held in trust for the government. If it is not paid over, the IRS can assess the trust fund recovery penalty against the people responsible, personally, for the full unpaid trust fund amount.
That changes the conversation. An individual with a balance due is worried about a debt. An owner with unpaid payroll taxes is worried about their house, their savings and whether the business survives. They are motivated, they usually have more at stake and the work is more complex, which makes these cases worth building a dedicated campaign for.
What to say
- Name the problem the way owners describe it: "Fallen behind on payroll taxes?" or "Got a letter about Form 941?"
- Acknowledge the real fear: "Unpaid payroll taxes can become a personal liability for owners. The earlier it is dealt with, the more options there usually are."
- Offer a clear next step: a confidential call with someone who handles business tax cases.
Avoid promising the penalty will be removed or the business protected. Neither is in your control, and both are the kind of claim that causes trouble.
Where to find them
- Search: terms around Form 941, payroll tax debt, trust fund penalty and Letter 1153 have clear intent.
- Meta: target business owners and send them to a page written only for payroll tax problems. A separate page converts better than a general resolution page.
- Referrals: bookkeepers and payroll providers see these problems first. A simple referral arrangement with a handful of local firms can be worth more than any ad.
Qualify before the consultation
- Is the business still operating? How many employees?
- Which quarters or years are behind?
- Which notices have you received? (Letter 1153 means the IRS is proposing the trust fund penalty personally.)
- Are current payroll deposits being made now?
The last question matters. A business still falling further behind needs a different conversation from one that has fixed the cause.
Build the campaign once, run it all year
Payroll tax problems are less seasonal than individual tax debt. A dedicated page, two or three adverts and a referral list can produce steady, high-value consultations through the year. See how to get tax resolution clients for how this fits alongside your other campaigns.
Questions
What is the trust fund recovery penalty?
Under Internal Revenue Code section 6672, the IRS can hold people responsible for collecting and paying over withheld income and employment taxes personally liable for 100% of the unpaid trust fund portion. That can include owners and officers of the business.
Why are payroll tax cases valuable for resolution firms?
They often involve larger balances, an operating business with ongoing obligations and personal exposure for the owner, so the work is more complex and the owner is highly motivated to resolve it.
How do you advertise to business owners with payroll tax debt?
Speak to the owner's specific worry, personal liability and keeping the business open, and send them to a page that asks about the business, the quarters involved and which notices they have received.
Want this built for your firm? See how our tax resolution marketing works. Book a strategy call and we will walk through your lead sources, intake and cost per retained case.