6. The hospital where Brian works has a substantial employment tax liability. As part of his job as a personnel manager, Brian has authority to issue payments from the hospitals accounts so that employees get paid each week. Brian is not on the hospitals board of directors, and he does not work in the hospitals accounting office. He is aware of the debt and has received a letter from a Revenue Officer stating that he is under investigation for imposition of the Trust Fund Recovery Penalty.

a. What is your opinion of whether Brian will be held liable for the TFRP? Explain why or why not?

b. If the IRS assesses the TFRP against him, what are Brians options to challenge the assessment?