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22:["$","li","Your business is at risk of having its doors shut by the IRS",{"className":"flex items-start gap-3","children":[["$","$L11",null,{"ref":"$undefined","iconNode":"$15:2:props:children:props:children:props:children:0:props:children:2:props:children:0:props:children:0:props:iconNode","className":"lucide-circle-alert mt-0.5 h-5 w-5 shrink-0 text-destructive"}],["$","span",null,{"className":"text-foreground","children":"Your business is at risk of having its doors shut by the IRS"}]]}]
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24:["$","section",null,{"className":"py-16 sm:py-20","children":["$","div",null,{"className":"mx-auto max-w-3xl px-4 sm:px-6 lg:px-8","children":[["$","h2",null,{"className":"text-center font-[family-name:var(--font-heading)] text-3xl font-bold text-navy","children":"Frequently Asked Questions"}],["$","$L27",null,{"data-slot":"accordion","className":"flex w-full flex-col mt-10","children":[["$","$L28","0",{"data-slot":"accordion-item","className":"not-last:border-b","value":"faq-0","children":[["$","$L29",null,{"className":"flex","children":["$","$L2a",null,{"data-slot":"accordion-trigger","className":"group/accordion-trigger relative flex flex-1 items-start justify-between rounded-lg border border-transparent py-2.5 text-left text-sm font-medium transition-all outline-none hover:underline focus-visible:border-ring focus-visible:ring-3 focus-visible:ring-ring/50 focus-visible:after:border-ring aria-disabled:pointer-events-none aria-disabled:opacity-50 **:data-[slot=accordion-trigger-icon]:ml-auto **:data-[slot=accordion-trigger-icon]:size-4 **:data-[slot=accordion-trigger-icon]:text-muted-foreground","children":["Can I be personally liable for my company's payroll taxes?",["$","$L11",null,{"ref":"$undefined","iconNode":[["path",{"d":"m6 9 6 6 6-6","key":"qrunsl"}]],"className":"lucide-chevron-down pointer-events-none shrink-0 group-aria-expanded/accordion-trigger:hidden","data-slot":"accordion-trigger-icon"}],["$","$L11",null,{"ref":"$undefined","iconNode":[["path",{"d":"m18 15-6-6-6 6","key":"153udz"}]],"className":"lucide-chevron-up pointer-events-none hidden shrink-0 group-aria-expanded/accordion-trigger:inline","data-slot":"accordion-trigger-icon"}]]}]}],["$","$L2b",null,{"data-slot":"accordion-content","className":"overflow-hidden text-sm data-open:animate-accordion-down data-closed:animate-accordion-up","children":["$","div",null,{"className":"h-(--accordion-panel-height) pt-0 pb-2.5 data-ending-style:h-0 data-starting-style:h-0 [&_a]:underline [&_a]:underline-offset-3 [&_a]:hover:text-foreground [&_p:not(:last-child)]:mb-4","children":"Yes. The Trust Fund Recovery Penalty makes any 'responsible person' personally liable for the employee portion of unpaid payroll taxes. This can include business owners, officers, directors, managers, and even employees with check-signing authority or control over which bills get paid."}]}]]}],["$","$L28","1",{"data-slot":"accordion-item","className":"not-last:border-b","value":"faq-1","children":[["$","$L29",null,{"className":"flex","children":["$","$L2a",null,{"data-slot":"accordion-trigger","className":"group/accordion-trigger relative flex flex-1 items-start justify-between rounded-lg border border-transparent py-2.5 text-left text-sm font-medium transition-all outline-none hover:underline focus-visible:border-ring focus-visible:ring-3 focus-visible:ring-ring/50 focus-visible:after:border-ring aria-disabled:pointer-events-none aria-disabled:opacity-50 **:data-[slot=accordion-trigger-icon]:ml-auto **:data-[slot=accordion-trigger-icon]:size-4 **:data-[slot=accordion-trigger-icon]:text-muted-foreground","children":["What is the Trust Fund Recovery Penalty?",["$","$L11",null,{"ref":"$undefined","iconNode":"$24:props:children:props:children:1:props:children:0:props:children:0:props:children:props:children:1:props:iconNode","className":"lucide-chevron-down pointer-events-none shrink-0 group-aria-expanded/accordion-trigger:hidden","data-slot":"accordion-trigger-icon"}],["$","$L11",null,{"ref":"$undefined","iconNode":"$24:props:children:props:children:1:props:children:0:props:children:0:props:children:props:children:2:props:iconNode","className":"lucide-chevron-up pointer-events-none hidden shrink-0 group-aria-expanded/accordion-trigger:inline","data-slot":"accordion-trigger-icon"}]]}]}],["$","$L2b",null,{"data-slot":"accordion-content","className":"overflow-hidden text-sm data-open:animate-accordion-down data-closed:animate-accordion-up","children":["$","div",null,{"className":"h-(--accordion-panel-height) pt-0 pb-2.5 data-ending-style:h-0 data-starting-style:h-0 [&_a]:underline [&_a]:underline-offset-3 [&_a]:hover:text-foreground [&_p:not(:last-child)]:mb-4","children":"The TFRP equals 100% of the trust fund taxes — the amounts withheld from employees' paychecks for income tax, Social Security, and Medicare. This penalty is assessed against individuals, not the business, and it survives bankruptcy."}]}]]}],"$L2c"]}],"$L2d"]}]}]
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