Instructions for Form 843 - Notices
This is archived information that pertains only to the 2006 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
Privacy Act and Paperwork Reduction Act Notice.
We ask for the information on this form to carry out the Internal Revenue laws of the United States. Sections 6402 and 6404
state the conditions
under which you may file a claim for refund and request for abatement of certain taxes, penalties, and interest. Form 843
may be used to file your
claim. Section 6109 requires that you disclose your taxpayer identification number (TIN). Routine uses of this information
include providing it to the
Department of Justice for civil and criminal litigation and to cities, states, and the District of Columbia for use in administering
their tax laws.
We may also give this information to Federal and state agencies to enforce Federal nontax criminal laws and to combat terrorism.
You are not required
to claim a refund or request an abatement; however, if you choose to do so you are required to provide the information requested
on this form. Failure
to provide all of the requested information may delay or prevent processing your claim or request; providing false or fraudulent
information may
subject you to civil or criminal penalties.
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless
the form displays a valid
OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may
become material in the
administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by
section 6103.
The time needed to complete and file this form will vary depending on individual circumstances. The estimated average time
is:
Recordkeeping
|
26 min.
|
Learning about the law or the form
|
18 min.
|
Preparing the form
|
35 min.
|
Copying, assembling, and sending the form to the IRS
|
20 min.
|
If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would
be happy to hear from
you. You can write to the Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution
Ave. NW, IR-6406,
Washington, DC 20224. Do not send the form to this address. Instead, see Where to file on this page.