IRS Letter 1153 (DO)

How Do I Know If the IRS Plans to Assess the Trust Fund to Me?

The IRS sends Letter 1153 to those individuals that the Revenue Officer has determined to be Responsible for the accrual of the Trust Fund. If you've received IRS Letter 1153, you have 60 days to Protest the Proposed Trust Fund Assessment.

My experience in dealing with M&M Financial, in particular, Jonathan Stewart, has been incredible. Dealing with the IRS can be a very stressful situation. I lost a lot of sleep over the situation I was in regarding my payroll taxes. Jonathan (M&M) was there for me, and resolved a very bad situation. It didn't matter how many times I called or what time I called, he always picked up, or got right back to me. He always answered every question I had, to put my mind at ease. He was always able to calm my nerves, and make me feel like I was in good hands. First class service. I'm soo thankful for Jonathan Stewart and M&M.

How Do I Respond to IRS Letter 1153 (DO)?

If you are responsible for withholding tax and making financial decisions on behalf of the business, and you believe you are Responsible and Willful, no response is necessary. You will be assessed the Trust Fund Recovery Penalty (TFRP). You and/or your business may make voluntary payments toward the TFRP in order to reduce your personal exposure to the tax.

If you don't believe you are Responsible or Willful for the accrual of the Trust Fund tax, submit a formal, written protest within 60 days of the date of the letter. And, do not sign Form 2751 attached to the back of Letter 1153.

If you have a specific question about the Trust Fund or Letter 1153, send us a quick email or give us a call. We'll give you straight answers to your questions.