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claim involving the temporary or

The IRS will abate the penalty or

permanent loss of records or the

addition to tax only if:

Privacy Act and Paperwork

exercise of judgment or discretion

Reduction Act Notice. We ask for the

1. You reasonably relied on the

relating to management of personnel. A

information on this form to carry out the

written advice,

decision regarding the proper

Internal Revenue laws of the United

2. The written advice was in

application of Federal tax law is not a

States. Internal Revenue Code sections

response to a specific written request

managerial act. See Regulations

6402 and 6404 state the conditions

you made for advice, and

section 301.6404-2 for more

under which you may file a claim for

3. The penalty or addition to tax did

information.

refund and request for abatement of

not result from your failure to provide

certain taxes, penalties, and interest.

Ministerial act. The term “ministerial

the IRS with adequate or accurate

Form 843 may be used to file your

act” means a procedural or mechanical

information.

claim. Section 6109 requires that you

act that does not involve the exercise

disclose your taxpayer identification

of judgment or discretion and that

How To Request an Abatement

number (TIN). Routine uses of this

occurs during the processing of your

or Refund of a Penalty or an

information include providing it to the

case after all prerequisites of the act,

Addition to Tax

Department of Justice for civil and

such as conferences and review by

Request an abatement or refund of a

criminal litigation and to cities, states,

supervisors, have taken place. A

penalty or addition to tax because of

and the District of Columbia for use in

decision regarding the proper

erroneous written advice by writing

administering their tax laws. We may

application of Federal tax law is not a

“Request for Abatement of Penalty or

also give this information to Federal

ministerial act. See Regulations section

Addition to Tax Under Section 6404(f)”

and state agencies to enforce Federal

301.6404-2 for more information.

at the top of Form 843.

nontax criminal laws and to combat

How To Request an Abatement

terrorism. You are not required to claim

Complete lines 1 through 3. Check

of Interest

a refund or request an abatement;

the appropriate box on line 4a. On line

however, if you choose to do so you

4b, enter the date of payment if the

Request an abatement of interest by

are required to provide the information

penalty or addition to tax has been

writing “Request for Abatement of

requested on this form. Failure to

paid.

Interest Under Section 6404(e)” at the

provide all of the requested information

top of Form 843.

You must attach copies of the

may delay or prevent processing your

following information to Form 843:

Complete lines 1 through 3. Check

claim or request; providing false or

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

1. Your written request for advice;

fraudulent information may subject you

show the dates of any payment of

2. The erroneous written advice you

to civil or criminal penalties.

interest or tax liability for the tax period

relied on that was furnished to you by

You are not required to provide the

involved.

the IRS; and

information requested on a form that is

3. The report, if any, of tax

On line 5 state:

•

subject to the Paperwork Reduction Act

adjustments identifying the penalty or

The type of tax involved,

•

unless the form displays a valid OMB

addition to tax, and the item(s) relating

When you were first notified by the

control number. Books or records

IRS in writing about the deficiency or

to the erroneous advice.

relating to a form or its instructions

payment,

•

must be retained as long as their

When to file. An abatement of any

The specific period for which you are

penalty or addition to tax under this

contents may become material in the

requesting abatement of interest,

•

section will be allowed only if you

administration of any Internal Revenue

The circumstances of your case, and

•

law. Generally, tax returns and return

submit the request for abatement within

The reasons why you believe that

information are confidential, as required

the period allowed for collection of the

failure to abate the interest would result

penalty or addition to tax or, if you paid

by section 6103.

in grossly unfair treatment.

the penalty or addition to tax, within the

The time needed to complete and

Multiple tax years. File only one Form

period allowed for claiming a credit or

file this form will vary depending on

843 if the interest assessment resulted

refund of such penalty or addition to

individual circumstances. The

from the IRS’s error or delay in

tax.

estimated average time is:

performing a single managerial or

Where to file. If the erroneous advice

ministerial act affecting a tax

received relates to an item on a Federal

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

assessment for multiple tax years or

tax return, send Form 843 to the

Learning about the law or the

types of tax (for example, where 2 or

Internal Revenue Service Center where

form . . . . . . . . . . . . . . . . . . . .

7 min.

more tax years were under

your return was filed. If the erroneous

Preparing the form . . . . . . . . . 20 min.

examination).

advice does not relate to an item on a

Copying, assembling, and

Where to file. File Form 843 with the

tax return, Form 843 should be sent to

sending the form to the IRS . . 28 min.

Internal Revenue Service Center where

the service center where your return

you filed your return.

If you have comments concerning

was filed for the tax year you relied on

the accuracy of these time estimates or

the advice.

Requesting Abatement or

suggestions for making this form

Refund of a Penalty or

Line 5

simpler, we would be happy to hear

Addition to Tax as a Result

from you. You can write to the Tax

Explain in detail your reasons for filing

Forms Committee, Western Area

of Written Advice

this claim and show your computation

Distribution Center, Rancho Cordova,

for the credit, refund, or abatement. If

Section 6404(f) gives the IRS the

CA 95743-0001. Do not send the form

you attach an additional sheet(s),

authority to abate any portion of a

to this address. Instead, see Where to

include your name and SSN, ITIN, or

penalty or addition to tax attributable to

file on this page.

EIN on it. Also, attach appropriate

erroneous advice furnished to you in

supporting evidence.

writing by an officer or employee of the

IRS, acting in his or her official

capacity.

-2-

Instructions For Form 843 - Claim For Refund And Request For Abatement - Internal Revenue Service - 2002 Page 2

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