Fresh Start Tax L.L.C. Since 1982 IRS Tax Experts A Professional Tax Firm “A” Rated by the Better Business Bureau
Do you need to file a written protest for a Trust Fund Penalty Appeal ?
Here is the accepted format of the appeal. If the protest is not in this form it may be rejected by the IRS.
If you need professional representation call us for a free tax consultation. We are tax experts in this matter. We were former IRS Tax Instructor who taught the Trust Fund Recovery Penalty at the IRS.
Filing the Formal Written Protest
Elements of a formal written protest:
1.Send the letter requesting an Appeals conference to the attention of the Person to Contact at the address shown on the top of Letter 1153 (DO).
2.List the taxpayer’s name, address and social security number on the letter.
3.Enclose a copy of the Letter 1153 (DO) or list the date and number of the letter received.
4.List the tax periods being protested.
5.Enclose a list of the disputed issues and the reasons for the disagreement.
6.Identify the dates and amount of any payments in dispute.
7.Include specific dates, names, amounts and locations which support his or her position.
8.Include a clear explanation of the taxpayer’s duties and responsibilities, specifically the duty and authority to collect, account for and pay the trust fund taxes.
Sign the written protest under penalties of perjury by making the following statement (the jurat): “Under the penalties of perjury, I declare that I have examined the facts stated in this protest, including any accompanying documents, and to the best of my knowledge and belief, they are true, correct and complete.”
Caution:
If the taxpayer’s representative prepares and signs the protest for the taxpayer, the representative must substitute a declaration stating:
1. He or she submitted the protest and accompanying documents.
2. He or she knows personally that the facts stated in the protest and accompanying documents are true and correct.
Collection will send a taxpayer’s case to Appeals, even if the taxpayer fails to perfect the protest. This is to ensure that any taxpayer who wishes to appeal will have the opportunity to do so.
