IRS Letter 1153: Trust fund recovery penalty proposed
Quick answerThe IRS proposes to hold you personally liable for unpaid payroll taxes withheld from employees (the Trust Fund Recovery Penalty).
Letter / notice1153
MeaningTrust fund recovery penalty proposed
Action needed?Yes — see steps
What happens next
You generally have 60 days to appeal.
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What you should do
- Get professional help — the stakes are high
- File a protest within the deadline if you disagree
Scam check: the IRS first contacts you by mail. Use only the phone numbers printed on your letter or on IRS.gov — never ones from a text, email or unofficial site.
Frequently asked questions
What does IRS Letter 1153 mean?
The IRS proposes to hold you personally liable for unpaid payroll taxes withheld from employees (the Trust Fund Recovery Penalty).
What should I do?
Get professional help — the stakes are high File a protest within the deadline if you disagree
How long does it take?
You generally have 60 days to appeal.
Sources
- IRS: Understanding your IRS notice or letter
- IRS: Get Transcript
- Taxpayer Advocate Service (independent help inside the IRS)
Written by the editorial team and checked against the official sources above. See our editorial policy.
By the TranscriptCodes Editorial Team · Last reviewed 2026-11-12.