Instructions for Form 843 |
2003 Tax Year |
Specific Instructions
This is archived information that pertains only to the 2003 Tax Year. If you are looking for information for the current tax year, go to the Tax Prep Help Area.
SSN or ITIN.
Enter your social security number (SSN) or IRS individual taxpayer identification number (ITIN). If you are filing
Form 843 relating to a joint
return, enter SSNs or ITINs for both you and your spouse.
Line 3a.
Check the appropriate box to show the type of tax, penalty, or addition to tax. If you are filing a claim for refund
or request for abatement of an
assessed penalty, check the box and enter the applicable Internal Revenue Code (IRC) section. Generally, you can find the
IRC section on the Notice of
Assessment you receive from the service center.
Excess tier 2 RRTA tax.
Complete lines 1 and 2. On line 3a, check the box for Employment tax. Skip lines 3b, 4a, and 4b. In the space for
line 5, identify the claim as
“ Excess Tier 2 RRTA” and show your computation of the refund. You must also attach copies of your Forms W-2 for the year to Form 843. See the
worksheet in Pub. 505, Tax Withholding and Estimated Tax, to help you figure the excess amount.
Line 3b.
Check the appropriate box to show the type of return, if any, that you filed.
You must attach Form 941c, Supporting Statement To Correct Information, or an equivalent statement, if you are claiming a refund of
taxes reported on Form 941, 941-M, 941-SS, 943, or 945.
Requesting Abatement or Refund of Interest Under Section 6404(e)
Section 6404(e) gives the IRS the authority to abate interest when the additional interest is attributable to IRS errors or
delays.
Section 6404(e) applies only if there was an unreasonable error or delay in performing a managerial or ministerial act (defined
below) and only
relates to taxes for which a notice of deficiency is required by section 6212(a) and in which no significant aspect of the
error or delay was caused
by the taxpayer. This includes income taxes, generation-skipping transfer taxes, estate and gift taxes, and certain excise
taxes imposed by chapter
41, 42, 43, 44, or 45. Section 6404(e) does not allow abatement of interest for employment taxes or other excise taxes. See
Pub. 556,
Examination of Returns, Appeal Rights, and Claims of Refund, for more information.
Managerial act.
The term “ managerial act” means an administrative act that occurs during the processing of your claim involving the temporary or permanent
loss of records or the exercise of judgment or discretion relating to management of personnel. A decision regarding the proper
application of Federal
tax law is not a managerial act. See Regulations section 301.6404-2 for more information.
Ministerial act.
The term “ ministerial act” means a procedural or mechanical act that does not involve the exercise of judgment or discretion and
that occurs during the processing of your case after all prerequisites of the act, such as conferences and review by supervisors,
have taken place. A
decision regarding the proper application of Federal tax law is not a ministerial act. See Regulations section 301.6404-2 for more
information.
How To Request an Abatement of Interest
Request an abatement of interest by writing “Request for Abatement of Interest Under Section 6404(e)” at the top of Form 843.
Complete lines 1 through 3. Check the first box on line 4a. On line 4b, show the dates of any payment of interest or tax liability
for the tax
period involved.
On line 5 state:
- The type of tax involved,
- When you were first notified by the IRS in writing about the deficiency or payment,
- The specific period for which you are requesting abatement of interest,
- The circumstances of your case, and
- The reasons why you believe that failure to abate the interest would result in grossly unfair treatment.
Multiple tax years.
File only one Form 843 if the interest assessment resulted from the IRS's error or delay in performing a single managerial
or ministerial act
affecting a tax assessment for multiple tax years or types of tax (for example, where 2 or more tax years were under examination).
Where to file.
File Form 843 with the Internal Revenue Service Center where you filed your return.
Requesting Abatement or Refund of a Penalty or Addition to Tax as a Result of Written Advice
Section 6404(f) gives the IRS the authority to abate any portion of a penalty or addition to tax attributable to erroneous
advice furnished to you
in writing by an officer or employee of the IRS, acting in his or her official capacity.
The IRS will abate the penalty or addition to tax only if:
- You reasonably relied on the written advice,
- The written advice was in response to a specific written request you made for advice, and
- The penalty or addition to tax did not result from your failure to provide the IRS with adequate or accurate information.
How To Request an Abatement or Refund of a Penalty or an Addition to Tax
Request an abatement or refund of a penalty or addition to tax because of erroneous written advice by writing “Request for Abatement of Penalty
or Addition to Tax Under Section 6404(f)” at the top of Form 843.
Complete lines 1 through 3. Check the appropriate box on line 4a. On line 4b, enter the date of payment if the penalty or
addition to tax has been
paid.
You must attach copies of the following information to Form 843:
- Your written request for advice;
- The erroneous written advice you relied on that was furnished to you by the IRS; and
- The report, if any, of tax adjustments identifying the penalty or addition to tax, and the item(s) relating to the erroneous
advice.
When to file.
An abatement of any penalty or addition to tax under this section will be allowed only if you submit the request for
abatement within the period
allowed for collection of the penalty or addition to tax or, if you paid the penalty or addition to tax, within the period
allowed for claiming a
credit or refund of such penalty or addition to tax.
Where to file.
If the erroneous advice received relates to an item on a Federal tax return, send Form 843 to the Internal Revenue
Service Center where your return
was filed. If the erroneous advice does not relate to an item on a tax return, Form 843 should be sent to the service center
where your return was
filed for the tax year you relied on the advice.
Explain in detail your reasons for filing this claim and show your computation for the credit, refund, or abatement. If you
attach an additional
sheet(s), include your name and SSN, ITIN, or EIN on it. Also, attach appropriate supporting evidence.
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