IRS Notice Letter 1153

Personal liability for 100% of the trust-fund portion of unpaid payroll taxes. Cannot be discharged in bankruptcy. IRS can pursue personal assets, wages, and bank accounts.

1. 1

   File Form 12153 for a CDP hearing OR request an Appeals conference (Form 843 protest) within 60 days — the deadline is 60 days, not 30, but do not miss it.

2. 2

   Focus the protest on lack of willfulness or lack of responsibility — the IRS must prove both, and the burden shifts in Appeals.

3. 3

   Gather bank signature cards, check registers, corporate resolutions, and payroll-decision emails; documentary evidence of who actually authorized which payments is decisive.

4. 4

   If TFRP has been assessed against multiple people (e.g., co-owners), do not settle unilaterally — coordination often reduces exposure across responsible parties.

5. 5

   Do not sign Form 2751 (agreement to TFRP assessment) before an Appeals review; signing it forecloses most defenses.

• Sitting through a Form 4180 interview without counsel — the transcript is used against you in every subsequent proceeding.

• Assuming a corporate bankruptcy discharges TFRP — it does not; TFRP is personal and permanent.

• Failing to identify and preserve indemnity claims against co-responsible parties.