IRS SEE Practice Test 8

10 free IRS SEE practice questions in the real exam format, covering the official content areas, with an explanation for every answer.

IRS SEE Practice Test 8Tutor mode

Question 1 of 10

Specific Areas of Representation

Gideon Thorsby is the president of a corporation that failed to pay its employment taxes for the second quarter of 2025. The unpaid amounts are shown in the table. The IRS determines that Gideon is a responsible person who acted willfully. What is the maximum trust fund recovery penalty that may be assessed against him?

2025 second-quarter unpaid employment taxes — corporation
Item	Amount
Federal income tax withheld from employees	$24,000
Employee share of Social Security and Medicare tax withheld	$9,180
Employer share of Social Security and Medicare tax	$9,180
Federal unemployment (FUTA) tax	$420