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Have you received a IRS Letter 1153? 10-Day Notification Letter, Trust Fund Recovery Penalty Proposed?
The IRS is proposing a Trust Fund Recovery Penalty (TFRP) assessment against you.
IRS Letter 1153
You must follow-up with this letter with a response to IRS.
If you do nothing, IRS will impose the trust fund penalty against you personally and as a result if you do not pay the liability, they will go after you as though it is a personal tax debt and eventually file a federal tax lien and may be able to levy and your garnish your wages.
You have a period of time in which you can file a protest on appeal to move this case to the next step.
Why you received IRS Letter 1153?
1.You are an employee or responsible officer in a company that has employment or excise taxes.
2. The company has not fully paid the taxes due.
The IRS determined that you are a responsible party for the trust fund recovery penalty assessment.
3. The IRS sent Letter 1153 to notify you that the IRS is proposing to assess these uncollected taxes against you as an individual. You have the right to appeal this assessment.
Notice deadline: 10 days
If you miss this deadline: If you do not respond within 10 days, you will lose the right to informally appeal the proposed assessment of the trust fund recovery penalty.
You still have up to 60 days from the date on the letter to file an appeal with the IRS Office of Appeals.
What are the letters you will receive.
1. Letter 1153, is what gives you the opportunity to appeal the IRS Revenue Officer’s decision.
2. Notice 2751, gives you the amount of proposed assessments for each quarter.
Your request to appeal must be made within 60 days of Letter 1153 being issued or within 75 days if the Letter 1153 is being issued somewhere outside the United States. The request to appeal is considered timely filed as lon
3. Letter 1153, is what gives you the opportunity to appeal the IRS Revenue Officer’s decision.
4. Notice 2751, gives you the amount of proposed assessments for each quarter.
Your request to appeal must be made within 60 days of Letter 1153 being issued or within 75 days if the Letter 1153 is being issued somewhere outside the United States.
The request to appeal is considered timely filed as long as it is post marked on or before the 60th day, 75th if outside U.S.
Always send mail back to the IRS certified!
The request to appeal the decision will generally take the form of a formal written protest (depending on the amount owed) that contains supporting evidence as to why the TFRPs are being improperly assessed.
All the supporting evidence should contain, but is not limited to, factual and legal arguments against the assessment, relevant documentation that supports your position, and any records or affidavits you may feel are necessary. This is the time you plead your case. The use of the form 4180 will come into play.
After you have sent in your request to appeal, you will receive Letter 4141. Yep, more letters.
This is to inform you that your request to appeal has been received and assigned to an Appeals Officer.
It will also provide you with additional information regarding the appeals process.
You will then receive a follow up letter within 30 days that sets a time and date for the appeals hearing. Along with this letter or possibly after this letter has been received, you may also receive a letter stating the preliminary findings of the Appeals Office.
Any additional materials you may want the Appeals Office to be aware of before the hearing must be provided within five days of the hearing. Send certified.
During the appeals hearing you will have the opportunity to present a proposed settlement offer.Remember, these are not an all or nothing, settlement scan be reached.
After the hearing has concluded, a determination by the Appeals Office to either uphold the originally proposed assessment of TFRPs, accept the proposed settlement you submitted, or offer a hazards of litigation settlement will be made.
The IRS Appeals Office will provide you with a determination letter, which you have one week to accept.
If you do not accept or do not agree with the determination, the case will be sent back to IRS Collections and the Appeals Office will send you a notice to remind you of the assessment decision and request for payment and the follow up collection process.
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