Form 14402 - Internal Revenue Code (Irc) Section 6702(D) Frivolous Return Submissions Penalty Reduction Page 3
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Instructions for Form 14402, Internal Revenue Code (IRC) Section 6702(d)
Frivolous Tax Submissions Penalty Reduction
General Instructions
Purpose of Form
Use Form 14402 to request a reduction in your unpaid section 6702 penalty liabilities. Section 6702(d) of the Internal Revenue Code
authorizes the Internal Revenue Service (IRS) to reduce the amount of the frivolous tax submissions penalty assessed under section
6702(a) or (b) if the IRS determines that a reduction would promote compliance with and administration of the Federal tax laws.
Revenue Procedure 2012-43 describes the requirements you must meet to qualify for reduction.
The Service will treat a written statement that includes the same information prescribed by Form 14402 and these instructions as the
submission of Form 14402 if the statement is filed in accordance with Revenue Procedure 2012-43 and these instructions.
Do not use Form 14402 if you want to challenge the merits of a section 6702 penalty assessment. Other procedures may be available
to challenge the merits, such as paying the penalty and filing a refund claim or raising the issue in a Collection Due Process hearing.
Do not use Form 14402 to request a refund of any section 6702 penalty liabilities that you have already paid in full or in part. If you have
fully paid any assessed section 6702 penalty liabilities, you are not eligible for reduction.
Who Can File
Any person may use Form 14402 to request a reduction of any unpaid section 6702 penalty liabilities.
Where to File
To request a reduction of your unpaid section 6702 penalty liabilities, you must mail a completed Form 14402 to the following address.
Internal Revenue Service
Frivolous Return Program
1973 N Rulon White Blvd. M/S 4450
Ogden, UT 84404
Specific Instructions
Section I – Requestor’s Information. You must provide your name, Social Security Number (SSN) or other Tax Identification Number,
and contact information so we can access your account and contact you if we need to clarify any of the information you provide on the
form.
Section II – Eligibility Requirements. You must check either “YES” or “NO” to every question in this section to determine whether you
meet the requirements described in Revenue Procedure 2012-43.
Question 1
If we have previously reduced any of your section 6702 penalty liabilities, then you are not eligible for another reduction of any section
6702 penalty liabilities.
Question 2
If the United States has filed suit against you either to collect your section 6702 penalty liabilities or to reduce any assessment of your
section 6702 penalty liabilities to judgment, then you are not eligible for a section 6702 penalty reduction. Unless you have been served
a complaint filed by the Department of Justice in United States District Court to collect your unpaid tax liabilities, you should check “NO”
to this question.
Question 3
If you have entered into a partial payment installment agreement with us, then you are not eligible for a section 6702 penalty reduction
because successful completion of the agreement will result in you paying less than the full amount of your federal tax liabilities. All
taxpayers are expected to immediately pay their tax liabilities in full. When immediate payment is not possible, we may enter into
agreements under section 6159 that allow taxpayers to pay their tax liabilities in installments over a prescribed period of time.
Generally, we have ten years to collect tax liabilities after they are assessed. If taxpayers cannot fully pay their liabilities before this
collection statute of limitations period expires, we may enter into partial payment installment agreements that allow taxpayers to pay as
much of their tax liabilities as possible.
Question 4
If you have entered into a closing agreement with the IRS under section 7121 (for example, Form 906, Closing Agreement on Final
Determination Covering Specific Matters) with respect to your section 6702 penalty liabilities, then you are not eligible for a section
6702 penalty reduction.
Question 5
If you have an open bankruptcy case, then you are not eligible for a section 6702 penalty reduction. A bankruptcy case is considered
open from the date you file a bankruptcy petition to the date the case is dismissed or you receive a discharge.
14402
Catalog Number 59694G
Form
(11-2012)
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