Form 2751 Proposed Assessment Of The Trust Fund
What is IRS Form 2751?
IRS form 2751, Proposed Assessment of Trust Fund Recovery Penalty (TFRP) is attached to the last page of Letter 1153. If you're seeing it for the first time, it can be confusing.
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Form 2751 attempts to explain the periods and amounts of the proposed TFRP assessment. It also provides the name and identifying information of the person to be assessed. Most people are confused by the "Penalty" column on the far right of the notice. It's easy to think this is a penalty added on to the total tax due, but this column provides the Trust Fund Penalty, the portion of the total business tax debt to be assessed to the Responsible Individual(s).

This form is also the IRS' attempt to get you to agree to the personal assessment and subsequent collection of the Trust Fund tax. If the person identified toward the bottom of the form signs it, the Trust Fund will be assessed to that person and collection will ensue soon thereafter.