The Trust Fund Recovery Penalty (TFRP) is a penalty imposed by the IRS on businesses that fail to pay employment taxes as required by law. These employment taxes (Social Security and Medicare, and federal income taxes withheld) are collected by the employer from employees and held "in trust" until due and payable.
These funds are not the property of the business owner, but of the U.S. government. Thus, they are not within the protection provided to business entities like corporations and limited liability companies. The corporate officers or LLC members are liable for these employment taxes and they cannot hide behind a "corporate shield" to avoid payment.
Avoiding the Trust Fund Recovery Penalty is easy: Just pay employment taxes when they are due. Set up a yearly payroll tax calendar or consult the Business Tax Calendar on this site, or the current IRS Business Tax Calendar.