What is the TFRP? The Trust Fund Recovery Penalty refers to the law that enables the IRS to investigate cases where businesses or organizations fail to pay payroll taxes to the government, and then to subsequently recover those funds when appropriate. If you have been negligent about submitting payroll taxes to the IRS, or if the IRS has notified you that you are under investigation, we highly recommend that you hire a Washington DC tax attorney to represent you and help you achieve a resolution. A TFRP investigation can result in serious institutional and individual penalties. That said, regardless of whether your violation is due to oversight, negligence, or fraudulent practices, hiring an expert at tax law, like the attorneys at JD Katz, is the best way to ensure your TFRP case will be handled in a fair and just manner.