What is IRS Letter 1153?

IRS Letter 1153 is the formal notice of proposed Trust Fund Recovery Penalty (TFRP) assessment that follows the IRS's Form 4180 interview. The TFRP process works in stages: (1) the IRS sends a Letter 904 (initial contact) or contacts you directly, (2) a Revenue Officer conducts a Form 4180 interview with you — asking detailed questions about your role, authority, and knowledge of the payroll tax non-payment, (3) after the interview, if the RO determines you are a responsible person who acted willfully, they issue Letter 1153 — formally proposing the TFRP assessment. Letter 1153 gives you the right to protest and appeal the proposed assessment to IRS Appeals. You typically have 30 days (not 60) from the Letter 1153 date to file your protest.

How is Letter 1153 different from Letter 1615?

Both involve TFRP proposed assessments, but they come at different procedural stages: Letter 1153 is issued AFTER the Revenue Officer's Form 4180 interview — the IRS has already gathered information from you and made a preliminary determination. It is the formal 'proposed assessment' letter carrying appeal rights. Letter 1615 may be used in different contexts — sometimes as the initial TFRP notice before the interview, or in cases where the interview was not conducted (e.g., the responsible person did not respond to interview requests). The key practical difference: if you receive Letter 1153, you have already spoken (or been asked to speak) with a Revenue Officer, and the proposed assessment is based partly on what you said or failed to provide. If you receive Letter 1615 without having been interviewed, the IRS may be moving directly to assessment based on its own investigation.

How do I protest a Letter 1153 TFRP assessment?

File a written protest within 30 days of Letter 1153 to the IRS Appeals office address on the letter. The protest must include: (1) a statement that you want to appeal the proposed TFRP assessment, (2) your name, address, and SSN/EIN, (3) the tax periods and amounts in dispute, (4) a detailed statement of facts explaining why you are not a responsible person and/or why your failure was not willful — with supporting documentation, (5) a statement that you want an Appeals conference (if desired). The protest must be signed under penalties of perjury: 'Under penalties of perjury, I declare that the facts stated in this protest are true, correct, and complete.'

What happens at the TFRP Appeals conference?

The Appeals conference is an informal meeting (in person or by phone) with an independent IRS Appeals officer who was not involved in the original TFRP determination. The Appeals officer reviews: whether you were a responsible person under §6672, whether your failure to pay was willful, and the amount of the trust fund portion. The Appeals officer can consider new evidence and arguments not presented to the Revenue Officer. The conference is less formal than court — you can represent yourself, though professional representation is strongly recommended. The Appeals officer can: sustain the TFRP in full, reduce the amount (if the trust fund calculation is incorrect), settle the case (Collection Appeals Program settlement), or reverse the TFRP entirely (finding you were not a responsible person or the failure was not willful).

What if I miss the 30-day protest deadline?

If you miss the 30-day deadline to protest Letter 1153, the IRS will assess the TFRP and begin collection. However, you still have options: (1) You can pay a divisible portion of the penalty (the tax for one employee for one quarter — a small amount) and file a claim for refund (Form 843), then sue for refund in U.S. District Court or the Court of Federal Claims. (2) You can request an audit reconsideration if you have new evidence. (3) Once the IRS issues a final notice of intent to levy (Letter 11/CP297), you have CDP hearing rights where you can again raise the TFRP's validity. The 30-day protest is not your last chance — but it is your best and cheapest chance, before assessment triggers aggressive collection.

TFRP Appeal Rights — Post-Interview — 30 Day Deadline

IRS Letter 1153: TFRP Appeal Rights

The Revenue Officer determined you are personally liable for unpaid payroll taxes. You have 30 days to protest and demand an independent Appeals review. File your protest now — after the deadline, the IRS assesses the penalty and begins collection.

File Your TFRP Protest Call 310-597-2254

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The TFRP Process — Where Letter 1153 Fits

IRS identifies unpaid payroll taxes and opens TFRP investigation

Revenue Officer contacts potential responsible persons — sends Letter 904 or contacts directly

Revenue Officer conducts Form 4180 interview — detailed questions about your role, authority, and knowledge of unpaid taxes

RO issues Letter 1153 — formal proposed assessment based on interview findings

YOU HAVE 30 DAYS TO FILE A PROTEST — demanding Appeals review ← YOU ARE HERE

Appeals officer conducts independent review — can sustain, reduce, settle, or reverse

If Appeals sustains: TFRP is assessed, collection begins (lien, levy)

If Appeals reverses: TFRP is not assessed against you

What Your Protest Must Include

Statement of Intent

Clear statement that you want to appeal the proposed TFRP assessment for the specific quarters listed on Letter 1153.

Responsible Person Argument

Explain why you were NOT a responsible person under §6672 (e.g., no check-signing authority, no control over creditor payments, someone else made financial decisions).

Willfulness Defense

Explain why your failure was NOT willful (e.g., you didn't know taxes were unpaid, you reasonably relied on a professional, you were ordered by a superior).

Supporting Documentation

Attach organizational charts, employment agreements, corporate resolutions, bank authorization records, tax returns, and any documents supporting your position.

Perjury Declaration

PENALTIES OF PERJURY STATEMENT: 'Under penalties of perjury, I declare that the facts stated in this protest are true, correct, and complete.'

Appeals Conference Request

Request an in-person or telephone Appeals conference — this is your opportunity to present your case directly to an independent reviewer.

Frequently Asked Questions

What did I say in the Form 4180 interview that could hurt me?

The Revenue Officer's Form 4180 interview questions are designed to establish both 'responsible person' and 'willfulness.' Damaging admissions include: acknowledging you signed checks and decided which creditors to pay, admitting you knew the payroll taxes weren't being paid, stating you paid suppliers, rent, or yourself before payroll taxes, or acknowledging you had the authority to find out the taxes weren't paid but didn't check. If you made admissions in the interview that support the TFRP, your protest should provide context — the full financial picture, the specific circumstances, and any evidence that contradicts or mitigates the interview statements.

Can I get more than 30 days to file my protest?

You can request an extension from the IRS Appeals office before the 30 days expire, but extensions are not guaranteed. It's better to file a protest that states your position even if incomplete, then supplement with additional documentation later, rather than missing the deadline entirely. A timely-but-brief protest preserves your appeal rights.

What if other responsible persons also got Letter 1153s?

Multiple persons can be assessed the TFRP for the same unpaid taxes. Each has independent appeal rights. Coordination among co-respondents can be helpful — if one person is the clear decision-maker and others were subordinate, the subordinates may want to point to the actual decision-maker in their protests. However, each person's defense is individual, and the IRS can assess all of them.

30 Days to Protect Your Personal Assets — File Your Protest Now

Call 310-597-2254