Proof of Willfulness

You are considered to have a willful attitude if you have free will or choice and yet either intentionally disregarded the law or are plainly indifferent to legal requirements. For willfulness to exist, the responsible person must: have known about the unpaid taxes; have used the funds to keep the business going or allowed available funds to be paid to other creditors.

See Also:

• Reasonable Cause;
• Responsible person;
• Tax Penalties;