SECTION 6. TRUST FUND

RECOVERY PENALTY CASES

.01 In general . Mediation is available in TFRP cases for the following issues:

(1) Whether the person was required to collect, truthfully account for, and pay over income, employment, or excise taxes;

(2) Whether a responsible person willfully failed to collect or truthfully account for and pay over income, employment, or excise taxes, or willfully attempted in any manner to evade or defeat the payment of such tax;

(3) Whether a taxpayer sufficiently designated a payment to the trust fund portion of the unpaid tax; and

(4) Whether the taxpayer provided sufficient corporate payroll tax records to establish that a corporate tax deposit was in the amount required by Treas. Reg. § 31.6302–1(c) and, therefore, was considered a designated payment to be applied to both the trust fund and non-trust fund portions of the employment taxes associated with that specific payroll. See IRM 5.7.4.3, Investigation and Recom- mendation of the Trust Fund Recovery Penalty, Calculating the TFRP .

.02 Exclusions . Mediation is not available to resolve issues concerning whether the penalty is collectible (see IRM 5.7.5, Trust Fund Compliance, Collectibility Determination) .