The main concern of the IRS is to ensure that the person responsible for paying the taxes fulfills their responsibilities. If the PEO does not pay taxes, the IRS may be liable. However, once certified, it focuses on CPEO. Certification is evidence that the IRS verifies and satisfies the CPEO’s proven legal and financial ability to manage tax obligations. Moreover:https://martinowest.com/certified-professional-employer-organization-what-it-is-and-if-it-matters/