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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /United States /8. Non-compliance to withholding requirements / 8.7 Tax lien and levy for unpaid federal payroll taxes

8.7 Tax lien and levy for unpaid federal payroll taxes

United States

If an employer fails to pay its payroll tax liability, the IRS may file a federal tax lien against the employer's business assets, including

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2.1.4 Tax basis

5.2 Employee registration

2.1.6 Local development tax

3.7 Performance-related bonuses

2.2.2 Social security rates

7.1 Travel expenses

9.1 Probation period

3.1 Minimum wage

5.1 Employer registration

5.3 Foreign employers

3.1 Tax exempt remuneration

1.3.2 Annual reporting

1.4.2 Industrial Training Fund (ITF)

2.1 Withholding of income tax

9.1 Work permits

3.1 Minimum wage and working hours

3.5 Expense reimbursements

6.1.2 Reciprocal agreements

1.1 Permanent establishment

2.2.1 Employee provident fund (EPF)