Can the IRS really come after me personally?

For the trust-fund portion, yes — through the TFRP, if it considers you responsible and willful.

My LLC/corporation protects me, doesn't it?

Not from the TFRP. The penalty is specifically designed to reach individuals.

I got Letter 1153 with a Form 2751 — what is it?

The IRS proposing to assess the TFRP against you personally. It has appeal rights and a deadline; handle it promptly.

What if I wasn't the one who controlled the money?

Then 'responsible person' status may be contestable — who actually had authority and duty over paying is exactly the kind of fact worth fighting over.

Payroll Tax (941) & Trust Fund Recovery Penalty Help

Payroll Tax Problems Can Become Personal. Here's How We Defend Them.

Your business fell behind on payroll taxes — the amounts withheld from employees and reported on Form 941. Maybe you've received Letter 1153 with a Form 2751, proposing the Trust Fund Recovery Penalty against you personally. This is one of the most serious situations the IRS creates for a business owner.

Why the IRS treats this differently

Withheld payroll tax is 'trust fund' money — your employees' and the government's, held in trust by the business. The IRS pursues it far more aggressively than almost any other balance. The TFRP lets the IRS assess the trust-fund portion against individuals — owners, officers, check-signers — anyone it decides was a 'responsible person' who acted 'willfully.' A corporation or LLC normally shields you from business debts; the TFRP punches straight through that shield, which is why a business payroll problem can become a six-figure personal liability that survives the company closing.

What your options actually are

The right path depends on the facts — who controlled the money and what they knew. Options include contesting 'responsible person' status, contesting 'willfulness,' protesting the proposed assessment within Letter 1153's deadline, resolving the business liability, and addressing personal exposure once assessed. Getting the sequence and the defense right is everything.

Why representation matters here

The TFRP is decided largely on facts and characterizations — your role, authority, knowledge, and intent. How those facts are gathered and presented to a Revenue Officer or Appeals can be the difference between personal liability and none. This is not a place to respond to Letter 1153 with a casual letter.

Our process

A case evaluation of the 941 balances and any Letter 1153 / Form 2751; stabilizing where assessment or collection is imminent; building the responsibility/willfulness defense; negotiating and resolving for the business and any personal liability; and follow-through.

This describes how a process works, not a promised result. Outcomes depend on each taxpayer's facts and are not typical or guaranteed.