IRS Notices & Letters
“I got a Letter 1153 regarding unpaid payroll taxes for a business that went bankrupt, how do I fight the Trust Fund Recovery Penalty if I wasn't the primary owner?”
A Letter 1153 often signals a proposed Trust Fund Recovery Penalty, and the response usually turns on who had authority over payroll decisions, who signed checks, and who controlled whether trust fund taxes were paid. In a bankruptcy setting, the company’s closure, the timing of unpaid payroll deposits, and each person’s role in day-to-day financial control can all matter. The letter also typically includes a window to request review, and the facts in that process often focus on responsibility, willfulness, and any evidence showing a limited or non-managerial role. Sitting down with a CPA for thirty minutes is usually enough to draw a clean line on this.
In your 90-minute session, the KGOB advisor handling it will:
- Read your exact situation and tell you, in plain English, what’s actually going on.
- Lay out your options and the trade-offs — no jargon, no judgment.
- Give you a clear next step you can act on, whether that’s with us or on your own.
This page is a prompt to start a conversation, not tax or legal advice, and states no tax-law specifics as fact. A consult session does not by itself create an ongoing engagement. We do not promise specific outcomes or savings. Kohari Gonzalez Oneyear & Brown PLLC — Charlotte, NC.
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