Letter 903 – Intent to Propose Trust Fund Recovery Penalty

Urgent: Unpaid Employment Taxes

What It Means:

The IRS generally delivers Letter 903 in person or by certified mail. It’s sent after all other available collection attempts have failed or been exhausted. This letter is the final warning before the IRS begins civil or criminal proceedings due to unpaid employment taxes.

Next Steps:

Read your IRS 903 letter thoroughly.

What to do next:

Make any necessary changes to your payroll processes to ensure prompt payment of future employment taxes.

Failure to comply may result in:

Prompt assessment of your unpaid liabilities.
Probable civil injunction or criminal prosecution.

Letter 903 is a serious matter. We strongly recommend seeking the assistance of a tax professional to handle this situation.

Need Help?

Call 855-774-0271 or complete our online form to schedule a Free Consultation with one of our tax specialists.