The IRS may request that a person associated with a business owing trust taxes (usually 941 employment taxes) participate in an Interview Relative to Trust Fund Recovery Penalty, which is also referred to as a “4180 Interview.” They sometimes send a letter to the person to be interviewed requesting a face to face meeting at a specific place and time. They may also request this interview verbally. During the interview, the collection officer will ask questions from Form 4180 which are designed to help the officer determine whether the interviewee and/or other persons associated with the business fit the criteria of “willful and responsible.” Persons determined to be “willful and responsible” for the business entity’s unpaid trust taxes can be held personally liable for the unpaid trust taxes. While some states follow a similar procedure, other states have lesser requirements. For example, some states will simply hold corporate officers personally liable without conducting an interview.