{"id":38068,"date":"2018-05-08T15:08:22","date_gmt":"2018-05-08T20:08:22","guid":{"rendered":"https:\/\/resource-center.hrblock.com\/?p=38068"},"modified":"2020-06-05T17:15:43","modified_gmt":"2020-06-05T22:15:43","slug":"irs-letter-1153-trust-fund-recovery-penalty-proposed","status":"publish","type":"post","link":"https:\/\/hrbcomlnp.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/irs-letter-1153-trust-fund-recovery-penalty-proposed\/","title":{"rendered":"IRS Letter 1153 – 10-Day Notification Letter, Trust Fund Recovery Penalty Proposed"},"content":{"rendered":"

The IRS is proposing a Trust Fund Recovery Penalty (TFRP) assessment against you.<\/h2>\n
\"IRS<\/a>

Click to enlarge<\/a><\/p><\/div>\n

Type of notice: <\/strong>Unpaid balance<\/p>\n

Possible next step:<\/strong> Address an IRS bill for unpaid taxes<\/a><\/p>\n

Why you received IRS Letter 1153<\/h3>\n
    \n
  1. You are an employee or responsible officer in a company that has employment or excise taxes.<\/li>\n
  2. The company has not fully paid the taxes due.<\/li>\n
  3. The IRS determined that you are a responsible party for the trust fund recovery penalty<\/a> assessment.<\/li>\n
  4. 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.<\/li>\n<\/ol>\n

    Notice deadline:<\/strong> 10 days<\/p>\n

    If you miss this deadline: <\/strong>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<\/a>.<\/p>\n

    Want more help?<\/h2>\n

    Your tax professional can deal with the IRS for you. Learn more about H&R Block\u2019s Tax Audit & Notice Services<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"

    The IRS is proposing a Trust Fund Recovery Penalty (TFRP) assessment against you. Type of notice: Unpaid balance Possible next step: Address an IRS bill for unpaid taxes Why you received IRS Letter 1153 You are an employee or responsible officer in a company that has employment or excise taxes. The company has not fully […]<\/p>\n","protected":false},"author":605,"featured_media":34946,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[25,51],"tags":[],"class_list":["post-38068","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-irs","category-audits-and-tax-notices"],"acf":[],"yoast_head":"IRS Letter 1153 - Trust Fund Recovery Penalty Proposed | H&R Block<\/title>\n<meta name=\"description\" content=\"The IRS is proposing a Trust Fund Recovery Penalty (TFRP) assessment against you. 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