Savannah, GA Proposed TFRP Assessment Response Letter Guide

In Savannah, GA, a proposed TFRP assessment response letter should be treated as a federal collection deadline, not a routine notice. The key issue is whether you are a responsible person and whether the proposed penalty matches unpaid trust fund taxes. Under IRM 5.7.6, you can respond with a formal protest, ask for an informal review, or pursue Fast Track Mediation – Collection if both sides agree.

What Letter 1153 and Form 2751 are testing

The IRS uses Letter 1153 and Form 2751 to propose a Trust Fund Recovery Penalty under IRC 6672. This is the step where the IRS decides whether to seek personal liability for unpaid trust fund taxes that were withheld from workers or collected as excise tax but not paid over. The business does not have to be closed for the proposal to be made.

The notice is not just about the amount. It also tests your role in the business. The IRS looks at whether you had independent judgment over which creditors were paid and whether you had authority over payroll and tax decisions. A person who only paid bills as directed by someone else is not automatically a responsible person.

Because the notice can lead to personal collection action, it is important to separate business payroll failure from your own exposure. A lien or levy risk comes later if the penalty is assessed; the proposed notice itself is the stage where you can still challenge the facts.

Compare the three response paths before the deadline

A timely written protest is the clearest way to preserve appeal rights. IRM 5.7.6.1.2 says the response window is 60 days from mailing or personal delivery, or 75 days if the letter was addressed outside the United States. A protest is timely if it is mailed by certified or registered mail on or before the deadline. A private postage meter date alone is not enough proof.

If you think the file can be resolved without a formal appeal, you may try an informal discussion with the revenue officer. That can work when the disagreement is narrow, but if the IRS does not accept the explanation, you still need to follow the formal appeal instructions in Letter 1153 while the deadline remains open.

Fast Track Mediation – Collection is a separate option when both the responsible person and the IRS agree to mediate. The record should already include Form 4180 and supporting documents, and the revenue officer prepares Form 13369 and sends the package to Appeals. This can speed resolution, but it is not automatic and it does not replace the need for a timely response.

Records that matter most in a Savannah case

The most useful records are the ones that show what authority you actually had during the payroll periods at issue. That can include corporate role documents, bank signature records, payroll responsibility notes, internal emails, and any materials showing who decided which creditors were paid. The IRS may also expect backup documents from the Form 4180 interview.

If you signed Form 2751, that does not erase your appeal rights. IRM 5.7.6 says a signature on the form does not extinguish the right to appeal before the deadline runs. Likewise, if the protest is incomplete, the IRS may ask you to correct defects, but Appeals can still accept jurisdiction if the protest is otherwise timely.

Hypothetical example: if a business owner and a bookkeeper both touched payroll records, but only one person had authority to decide whether employment taxes were paid, the decision maker may face a different TFRP analysis than the person who merely processed instructions. The answer depends on the proof, not the job title alone.

Practical next step after the notice arrives

Start by calendar-checking the mailing date on Letter 1153 and gathering the documents that show your actual authority during the quarters under review. Then decide whether you are filing a formal protest, requesting an informal review first, or asking whether mediation is available. If the response is late, the IRS may assess the penalty and move the case forward.

For Savannah taxpayers, a careful review can also benefit from local record sources such as Chatham County filing systems when they help verify officer roles or entity documents, but county records do not decide federal collection relief. The federal procedures remain controlled by IRM 5.7.6 and the appeal instructions in the letter.

If you want a case review, bring the notice, the payroll records, the Form 4180 materials, and any written explanation of who controlled tax decisions. A focused document conference can clarify whether your best path is protest, mediation, or a narrower factual correction before assessment.

Questions about A proposed TFRP assessment and its response letter

Sources and related resources

• Internal Revenue Manual 5.7.6
• Employment taxes and the Trust Fund Recovery Penalty (TFRP)

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Top photograph: Jrozwado · CC BY-SA 4.0.

General educational guidance. Relief and collection protections depend on the actual notices, account history, financial evidence, and applicable law. A consultation does not itself stop enforcement or preserve an appeal deadline.