IRC section 6402, 6404, and sections 301.6404-2, and 301.6404-3 of the regulations allow for refunds of taxes (except income taxes) or refund, abatement, or credit of interest, penalties, and additions to tax in the event of errors or certain action by the IRS. Form 843 is used by taxpayers to claim these refunds, credits, or abatements.
The latest form for Form 843 - Claim for Refund and Request for Abatement expires 2021-04-30 and can be found here.
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Supporting Statement A |