Instructions For Form 843 - Claim For Refund And Request For Abatement

exercise of judgment or discretion

The IRS will abate the penalty or

relating to management of personnel. A

addition to tax only if:

Privacy Act and Paperwork

decision regarding the proper

Reduction Act Notice. We ask for the

1. You reasonably relied on the

application of federal tax law is not a

information on this form to carry out the

written advice,

managerial act. See Regulations

Internal Revenue laws of the United

2. The written advice was in

section 301.6404-2 for more

States. Sections 6402 and 6404 state

response to a specific written request

information.

the conditions under which you may file

you (or your representative who met the

a claim for refund and request for

Ministerial act. The term “ministerial

requirements of Regulations section

abatement of certain taxes, penalties,

act” means a procedural or mechanical

301.6404-3(b)(3)) made for advice, and

and interest. Form 843 may be used to

act that does not involve the exercise of

3. The penalty or addition to tax did

file your claim. Section 6109 requires

judgment or discretion and that occurs

not result from your failure to provide

that you disclose your taxpayer

during the processing of your case after

the IRS with adequate or accurate

identification number (TIN). Routine

all prerequisites of the act, such as

information.

uses of this information include

conferences and review by supervisors,

providing it to the Department of Justice

How To Request an Abatement

have taken place. A decision regarding

for civil and criminal litigation and to

the proper application of federal tax law

or Refund of a Penalty or an

cities, states, and the District of

is not a ministerial act. See Regulations

Addition to Tax

Columbia for use in administering their

section 301.6404-2 for more

Request an abatement or refund of a

tax laws. We may also give this

information.

penalty or addition to tax because of

information to Federal and state

How To Request an Abatement

erroneous written advice by writing

agencies to enforce Federal nontax

of Interest

“Request for Abatement of Penalty or

criminal laws and to combat terrorism.

Addition to Tax Under Section 6404(f)”

You are not required to claim a refund

Request an abatement of interest by

at the top of Form 843.

or request an abatement; however, if

writing “Request for Abatement of

you choose to do so you are required to

Complete lines 1 through 3. Check

Interest Under Section 6404(e)” at the

provide the information requested on

the appropriate box on line 4a. On line

top of Form 843.

this form. Failure to provide all of the

4b, enter the date of payment if the

Complete lines 1 through 3. Check

requested information may delay or

penalty or addition to tax has been

the first box on line 4a. On line 4b,

prevent processing your claim or

paid.

show the dates of any payment of

request; providing false or fraudulent

You must attach copies of the

interest or tax liability for the tax period

information may subject you to civil or

following information to Form 843:

involved.

criminal penalties.

1. Your written request for advice;

On line 5 state:

•

You are not required to provide the

The type of tax involved,

2. The erroneous written advice you

•

information requested on a form that is

relied on that was furnished to you by

When you were first notified by the

subject to the Paperwork Reduction Act

the IRS; and

IRS in writing about the deficiency or

unless the form displays a valid OMB

3. The report, if any, of tax

payment,

•

control number. Books or records

The specific period for which you are

adjustments identifying the penalty or

relating to a form or its instructions

addition to tax, and the item(s) relating

requesting abatement of interest,

•

must be retained as long as their

to the erroneous advice.

The circumstances of your case, and

•

contents may become material in the

The reasons why you believe that

When to file. An abatement of any

administration of any Internal Revenue

failure to abate the interest would result

law. Generally, tax returns and return

penalty or addition to tax under this

in grossly unfair treatment.

information are confidential, as required

section will be allowed only if:

Multiple tax years. File only one Form

•

You submit the request for

by section 6103.

843 if the interest assessment resulted

abatement within the period allowed for

The time needed to complete and

from the IRS’s error or delay in

collection of the penalty or addition to

file this form will vary depending on

performing a single managerial or

tax, or

individual circumstances. The

ministerial act affecting a tax

•

You paid the penalty or addition to

estimated average time is:

assessment for multiple tax years or

tax, within the period allowed for

types of tax (for example, where 2 or

claiming a credit or refund of such

Recordkeeping . . . . . . . . . . . . 26 min.

more tax years were under

penalty or addition to tax.

Learning about the law or the

examination).

Where to file. If the erroneous advice

form . . . . . . . . . . . . . . . . . . . . 18 min.

Where to file. File Form 843 with the

received relates to an item on a federal

Preparing the form . . . . . . . . . 35 min.

Internal Revenue Service Center where

tax return, send Form 843 to the

Copying, assembling, and

you filed your return.

Internal Revenue Service Center where

sending the form to the IRS . . 20 min.

your return was filed. If the erroneous

Requesting Abatement or

If you have comments concerning

advice does not relate to an item on a

Refund of a Penalty or

the accuracy of these time estimates or

federal tax return, send Form 843 to the

Addition to Tax as a Result

suggestions for making this form

service center where your return was

simpler, we would be happy to hear

of Written Advice

filed for the tax year you relied on the

from you. You can write to the Internal

advice.

Section 6404(f) gives the IRS the

Revenue Service, Tax Products

authority to abate any portion of a

Line 5

Coordinating Committee,

penalty or addition to tax attributable to

SE:W:CAR:MP:T:T:SP, 1111

Explain in detail your reasons for filing

erroneous advice furnished to you in

Constitution Ave. NW, IR-6406,

this claim and show your computation

writing by an officer or employee of the

Washington, DC 20224. Do not send

for the credit, refund, or abatement. If

IRS, acting in his or her official

the form to this address. Instead, see

you attach an additional sheet(s),

capacity.

Where to file on this page.

include your name and SSN, ITIN, or

EIN on it. Also, attach appropriate

supporting evidence.

-2-

Instructions For Form 843 - Claim For Refund And Request For Abatement - 2005 Page 2

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