Got an IRS letter? Free notice review · 415-935-7920
Log inUpload Notice
Home › Notice Library › L1153
Urgent Business

Letter 1153 — Trust Fund Recovery Penalty

The IRS proposes holding you personally responsible for unpaid payroll taxes.

What this notice means

The IRS proposes holding you personally responsible for unpaid payroll taxes.

What to do

Respond within the appeal window with facts about who controlled payments.

Before you respond

  1. Read the whole letter and note the notice code, tax year and response date.
  2. Compare the figures with your return, W-2s, 1099s and payment records.
  3. Keep copies of the notice and everything you send. Send proof by a trackable method.
  4. Choose: pay, dispute, appeal or request a resolution program. Get help if the notice mentions a levy, lien or hearing.

Related notices

CP504B — Business Intent to Levy

Resolve your tax issues with confidence.

Answer a few questions online or speak with our team. We will help you understand your options and the next best step.

Get StartedBook 30-min Consult