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An IRS Letter 1153 is a Trust Fund Recovery Penalty (TFRP) assessment against a business or responsible party. If you received a Letter 1153, the IRS has determined that you are responsible for an assessment for unpaid payroll taxes.
Typically, the IRS sends this letter when the business has refused to pay the payroll taxes, and the IRS has decided to hold you personally responsible for the taxes owed. You may also receive this letter if a business has refused to pay certain excise taxes. In both cases, the last page of Letter 1153 is Form 2751.
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