IRS can’t collect back payroll taxes from a business owner’s dad in this case. The father, who informally helped out at a restaurant that was owned by his son, signed four checks to suppliers and others while the younger man was out of town. IRS claimed this made the dad responsible for the firm’s overdue employment taxes. But he wasn’t an officer or employee of the firm. Nor was he an authorized signatory on its bank account. Plus he had no involvement in the hiring or firing of employees, payment of taxes or the company’s financial decisions (Shaffran, TC Memo. 2017-35).