Form 8278 - Assessment And Abatement Of Miscellaneous Civil Penalties
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8Department of the Treasury — Internal Revenue Service
8278
Form
Assessment and Abatement of Miscellaneous Civil Penalties
(February 2010)
6. Statute Date
1. Taxpayer’s Name: Last, First, Middle Initial
5. Year
(mandatory) (mmddyyyy)
(single name only)
(mandatory)
2. Address
7.
-
-
(a) SSN:
or
(b) EIN:
-
4. “X” if no ASED:
3. MFT
:
IMF 55
BMF 13
8. Function
:
LMSB
SB/SE
W&I
TE/GE
Appeals
("x" one)
(“x” one)
CAUTION: FOR CORRECT LINE ITEM ENTRIES, FIRST IDENTIFY THE APPROPRIATE PENALTY CODE SECTION. (* See Instructions under “Important Reminders” #7)
(a)
(b)
(c)
(d)
(e)
(f)
9. Item
Penalty Code
Penalty Description
Penalty Reference
Number of
Amount
Amount
Penalty
Section
Number
Violations
Assessed
Abated
Reason Code
A. Failure to File/Failure to Pay Penalties (IRM 20.1.2)
6651(f)
Fraudulent failure to file (See IRM 20.1.2.7)
635
B. Return Related Penalties (IRM 20.1.5)
6676
Penalty for erroneous claim for refund or credit
565
C. Preparer/Promoter/Appraiser/Tax Shelters Penalties (IRM 20.1.6)
Understatement due to unrealistic position* - for income
645
tax returns prepared on or prior to May 25, 2007
6694(a)
Understatement due to unreasonable position* - for tax
645
returns prepared on or after May 26, 2007
Willful or reckless conduct* - for income tax returns
650
prepared on or prior to May 25, 2007
6694(b)
Willful or reckless conduct* - for tax returns prepared on or
650
after May 26, 2007
Preparer's failure to:
(a) furnish a copy to taxpayer
(b) sign return
624
(c) furnish identifying number
6695(a)/(b)/(c)/(d)/(e)
(d) retain copy or list
(e) file correct information returns
Preparer negotiating taxpayer’s refund check
6695(f)
626
Preparer EIC due diligence
6695(g)
627
Substantial and gross valuation misstatements attributable
6695A
581
to incorrect appraisals *
Promoting abusive tax shelter
6700
628
Aiding and abetting - preparer/promoter/appraiser
6701
631
6707
Failure to furnish information on reportable transactions
634
6707A
Failure to include reportable transaction with return
648
Failure to maintain list of investors/advisees - IRC sec. 6112
6708
636
6713
Return preparer disclosure or use of information
633
Remarks:
10a. Originator
10b. Manager
11a. Date
11b. Date
12. Organization Code
13. Phone
14. Reviewer
15. Date
16. Terminal Operator
17. Date
8278
Catalog Number 62278G
Form
(Rev. 02-2010)
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