In August 2009, the U.S. District Court for the Middle District of Florida held that the President and CEO of a hospital was personally liable for the trust fund recovery penalties in connection with the hospital’s unpaid employment taxes. To be held liable for unpaid payroll taxes collected and not paid over to the government, a person (i) must be a person responsible for paying over the taxes to the government during the relevant fiscal quarters and (ii) must have acted willfully in failing to pay over the taxes. The Court held that a President and CEO is a responsible person, satisfying the first prong of the test. Because the President/CEO had authority to draw on the hospital’s bank account, signed checks totaling over $2.9 million paying other creditors, and knew the payroll taxes were delinquent, the Court also held that the President/CEO acted willfully, thereby satisfying the second prong. Judgment was entered against the President/CEO for nearly $2 million. This case serves as yet another reminder that nonprofits should ensure that their unemployment taxes are being paid over to the government.