Payroll Taxes (IRS / EDD)

IRS payroll tax audits are typically initiated during an income tax audit. They also sometimes occur if you are in collection for overdue or unpaid payroll taxes. Payroll tax audits are serious business. Even if your business is incorporated (or is an LLC or LLP), personal liability of the owners and/or managers may attach for a payroll tax liability.

Both the IRS and the Employment Development Department (EDD) can be quite aggressive at imposing personal liability for these taxes. The personal liability is sometimes referred to as “the 100% penalty”, because 100% of the trust fund portion of the taxes are imposed on the persons who are deemed to be “responsible parties”. Trust fund taxes are the amounts that are withheld from the employee’s pay. A qualified tax lawyer should be consulted before responding to such an audit.

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The Law Offices of Maynard & Hogan represents clients throughout Santa Clara, San Mateo, Alameda and Santa Cruz Counties.


Founded in 1979, The Law Offices of Maynard & Hogan specializes in Tax Law and Family Law. We handle virtually every aspect of these specialty areas, and we are equally adept at negotiating settlements as succeeding at trial.

Firm Philosophy

We are committed to a strong yet realistic representation of our clients' interests using our knowledge, judgment, negotiating and counseling abilities, litigation and interpersonal skills. We typically work harder than our adversaries in order to achieve a fair and just result. We believe that these traits and the hard work associated with them are necessary to make our practice responsive to the needs of our clients and individually rewarding. Responsiveness to client needs, individual client attention and producing a high-quality work product are the cornerstones of our practice.

We believe that the firm size, while offering broad expertise, allows us to provide our clients with individual attention, and thus ensures a better working relationship and greater quality control in every matter.

Named as among the Top Attorneys in Silicon Valley

Year after year, San Jose Magazine has repeatedly named Douglas Scott Maynard and Moira A. Hogan as among the Top Attorneys in Silicon Valley. Mr. Maynard, Ms. Hogan and the firm have consistently received this honor in separate polls and queries both of opposing attorneys and of clients. These polls and queries were independently conducted by the magazine.

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