If taxpayers Monica, Traci , and Phillip are responsible persons in the failure to withhold and pay over employment taxes but only Monica and Traci acted willfully which of the following statements is correct? A the IRs may assess the trust fund recovery penalty against Monica , Traci and Phillip, but can only collect it from Monica and Traci b. The IRS can only asses and collect a trust fund recovery penalty from Phillip c. The IRS cannot assess a trust find recovery penalty against Phillip d. the IRS may asses a trust fund recovery penalty against Monica , Traci, and Phillip