how to file form 843 claim for refund and request for abatement
form 843 requires basic information such as name address social security number tax period tax type and return type it requires a statement of the facts and issues as to why you are entitled to a refund or abatement penalty abatement requests require you to write the internal revenue code irc section number of the penalty on line 4 you can find this section number on the irs notice you received then you must choose a reason for your request in section 5a the choices are you can write an explanation of your request in section 7 remember to support your reasons with evidence and computations the irs allows you to attach additional pages if you need more space form 843 is available on the irs website 1 the form must be filed within two years from the date you paid the taxes or three years from the date the return was filed whichever is later special considerations for form 843if the irs denies your claim by sending a statutory notice of claim disallowance or if six months pass without any action you can petition the u s district court or the u s court of federal claims 2 3 you can also file a protective claim before the expiration of the statute of limitations to preserve your right to make a claim for a refund protective claims and real claims have the same legal effect 