IRS NOTICE
Letter 1153 — Trust Fund Recovery Penalty proposal
A proposal to assess the Trust Fund Recovery Penalty personally against individuals the IRS considers responsible for unpaid payroll trust-fund taxes.
General information only. Not legal or tax advice.
Typical response window
Typically about 60 days. The window printed on your notice governs — always confirm it against your actual notice.
What the first hour looks like
These proposals route toward counsel — capture the window, preserve the facts, and prepare a counsel-ready handoff.
Starter document checklist
- The Letter 1153 / Form 2751
- Forms 941 for the periods at issue
- Deposit / EFTPS history
- Signature-authority and bank-signature records
- Notes from any Form 4180 interviews
Do the whole first hour in one place
TaxRiskOS captures the notice, computes the deadline, builds the checklist, flags whether it needs partner or counsel review, and produces a clean handoff packet — the first hour, made repeatable. It documents process, not advice.