We could not verify a current public IRS notice guide that identifies “Letter 3027” as confirmation that a Trust Fund Recovery Penalty has been assessed. Do not infer a legal result from the number or this page's old URL.
Identify the document
Check the exact title, tax form and periods, taxpayer identification information, response instructions, and deadline. Verify the sender and phone number independently. An account transcript can show whether a personal TFRP assessment actually posted.
If it concerns the TFRP
Determine whether the IRS is proposing the penalty, has assessed it, or is collecting an existing assessment. Those stages have different protest, refund-claim, and collection options. Letter 1153 is the commonly published proposal letter and carries a short protest deadline, generally 60 days or 75 days when addressed outside the United States.
Call us at (813) 229-7100 and provide the exact title and first paragraph so the letter and procedural stage can be confirmed.