The IRS proposes a penalty tied to unpaid business taxes. Proposed trust fund penalty.
Start hereReview the responsibility and protest instructionsKeep the original letter and its envelope with your records.
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What this code means
Letter 1153 is a Proposed Trust Fund Recovery Penalty Notification. The IRS says its collection efforts against the named business have not fully paid certain employment or excise taxes and proposes a penalty against the recipient.
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Check this on your paper
Confirm the business, tax periods, proposed amounts, response date, and the responsibility facts described in the letter and attachments.
General next-step checklist
01
Read the letter and identify whether you agree with the proposed penalty for each tax period.
02
If you agree, follow the letter’s instructions for signing and returning Form 2751.
03
If you disagree, follow the protest instructions and keep proof of delivery or submission.
What this result cannot tell you
This result does not decide whether responsibility, willfulness, or the proposed amount applies to you.
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