The 100% Penalty (also known as the Trust Fund Recovery Penalty) is usually assessed to an officer that has check signing ability in a defunct Corporation. We've had rare circumstances when even an officer was not designated as a Responsible Party.
The government will usually have an appointment with officers of the Corporation before assessing this penalty.
Don't miss the appointment--sometimes you can avoid being penalized.
This is an important long-term issue for your family.
Please contact us for assistance on this technical issue.