After a prolonged cash‑flow crunch, a car repair shop fell behind on payroll tax deposits. The owner was also personally assessed under the Trust Fund Recovery Penalty (IRC Section 6672), resulting in approximately $300,000 of federal payroll tax debt. After receiving Notices of Intent to Levy from the IRS, the Taxpayer contacted DeWitt Law. We moved quickly to protect the client: we filed a timely Collection Due Process (CDP) request…