What this letter means
The IRS proposes to hold you personally responsible for unpaid payroll taxes that were withheld from employees.
Why you probably got it
A business did not pay over withheld payroll taxes, and the IRS believes you were responsible for paying them.
Your deadline
You generally have 60 days from the date of the letter to file a protest with IRS Independent Office of Appeals.
What to do next
- Treat this as very serious. It makes business payroll tax a personal debt.
- Do not sign Form 2751 agreeing to the penalty without advice.
- File a protest before the deadline if you disagree.
- Get professional help immediately.
Scam check: The IRS starts contact by mail. It will never demand payment by gift card, wire transfer, or cryptocurrency, or threaten immediate arrest. Pay only at IRS.gov or by check to the U.S. Treasury, and confirm any phone number at IRS.gov before calling.
This is general information, not legal, tax, or financial advice for your specific situation. Every case is different. Always check the dates and amounts printed on your own documents.
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