- 1). Gather the necessary financial documents. You will need copies of any correspondence between you and the IRS, including any prior requests for advice, any previous letters from the IRS regarding this particular situation and the notice you received on the penalty you are challenging.
- 2). Fill out IRS Form 843: Claim for Refund and Request for Abatement. This is a one-page form that simply lays out your background information and some details of your initial tax return and the incorrect penalty. The form gives you a chance to list your explanation for why the penalty was incorrect. You may attach additional paper if you need more room for your explanation. Be sure to be as detailed as possible, as you need to make a convincing case to the IRS agent who reads your form.
- 3). Mail Form 843 and your documents to the IRS. If you received a specific notice regarding the penalty, send your papers to the address given. Otherwise, mail your papers to the service center used for your initial tax return.
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