IRS Letter 1153: Trust Fund Recovery · Proposed
The IRS proposes to assess the Trust Fund Recovery Penalty against you personally for unpaid payroll taxes. This pierces the business and reaches your personal assets.
- Respond within
- 60 days
- How urgent
- Emergency. Act this week
- Appeal rights
- Yes, with a deadline
How long you have
This notice gives you 60 days to respond. The due date is printed on the letter itself.
The IRS's own guidance on any notice is short: “If we ask you to respond, act by the due date.”
What we do with a Letter 1153
The 60-day protest window is everything. We contest responsibility and willfulness, the two legs the penalty stands on.
This page is general information, not advice on your specific matter. An Enrolled Agent has to read your actual notice and your transcripts before telling you what to do about it.
Related notices · Penalties
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