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What is IRS Letter 1153?
PostedNovember 17, 2025
UpdatedNovember 17, 2025
ByKlemens Raab
Letter 1153 is the IRS\’s formal notice of intent to assess the TFRP. It includes:
– A proposed penalty amount, and
– Form 2751, which the taxpayer can use to accept the assessment if they do not plan to challenge it.
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Resolving Payroll Tax Debts
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