When do I use IRS Form 843 for a tax abatement?

When you owe money to the Internal Revenue Service (IRS), you are likely looking for any possible solution to resolve the situation and move on with your life. Owing tax debt to the IRS can be an overwhelming experience. Fortunately, in some cases, taxpayers may request an abatement of their debt. To do so, the taxpayer must make the request either in the form of a written petition, verbally, or by completing IRS Form 843.

IRS Form 843 is a form that can be used to request abatement for certain types of taxes, penalties, fees, and interest. Taxpayers typically use this form for the following reasons:

  1. To request an abatement of the tax that is owed, unless that tax pertains to income tax, estate tax, or gift tax.
  2. To request an abatement of interest, penalties, or other additions to the amount of tax that you owe that was caused by certain errors, delays, or erroneous written advice on the part of the IRS.
  3. To request an abatement of a penalty or other addition to the tax that you owe when you have reasonable cause or other reason permitted under the law.
  4. To request a refund of certain taxes that were withheld by your employer in error, if the employer refuses to adjust the over-collection.

 

It is important to note that taxpayers typically have to file separate forms for each type of tax or fee that they are requesting abatement for. In addition, the taxpayer will have to file a separate form for each applicable tax year.

Taking the proper steps for requesting the abatement is crucial to your success. Fortunately, we are here to help you navigate this process properly. We encourage you to view our client testimonials page today to learn more about how we have helped many clients resolve their IRS tax problems.