Which of the following is not true regarding the trust fund recovery penalty?

The penalty may only be assessed against what the IRS defines as "responsible persons."

The penalty may only be assessed against individuals who willfully failed to collect, truthfully account for, and pay over the trust fund taxes.

The trust fund recovery penalty may not be assessed against a member of a board of trustees of a nonprofit organization.

The IRS can collect the full amount form any one of the individuals against whom the trust fund penalty is assessed.