LETTER 1153

IRS Letter 1153 is a notice from the Internal Revenue Service (IRS) to a responsible person of a business that owes unpaid employment taxes. The letter informs the responsible person that the IRS is proposing to assess the Trust Fund Recovery Penalty (TFRP) against them.

Who is a responsible person:

A responsible person is an individual who has the authority and control over the financial affairs of a business, such as an officer, director, or employee. Responsible persons are personally liable for the TFRP if the business fails to pay its employment taxes.

You received IRS Letter 1153 because the IRS has determined that you are a responsible person of a business that owes unpaid employment taxes. The business may have failed to pay all of its employment taxes, or it may have paid some of its employment taxes but not all of them.

• Your business failed to pay all of its employment taxes.
• Your business paid some of its employment taxes but not all of them.
• You were a responsible person of a business that filed for bankruptcy.
• You were a responsible person of a business that was dissolved.
• You were a responsible person of a business that changed ownership.

If you receive IRS Letter 1153, you should take the following steps:

1. Review the letter carefully. The letter will explain the proposed assessment and your appeal rights.
2. Gather your records. You will need to gather your records to determine whether the proposed assessment is correct.
3. Respond to the letter within 60 days. You have 60 days from the date of the letter to respond to the IRS. You can respond by mail, phone, or in person.
4. If you agree with the assessment, you can pay it in full or make a payment arrangement. If you do not agree with the assessment, you can file an appeal with the IRS Office of Appeals.