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?

Question

Kohari Gonzalez Oneyear & Brown · Accepted Answer

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 depos For an answer applied to your exact numbers, bring this question to a licensed KGOB CPA in a focused session and leave with a clear next step.