How to Request Abatement of Interest - IRS Form 843 - John R. Dundon II, Enrolled Agent
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How to Request Abatement of Interest – IRS Form 843

How to Request Abatement of Interest – IRS Form 843

You request an abatement or reduction of IRS interest using IRS form 843. File the form with the IRS service center where you filed your tax return that was affected by the error or delay.  If you already paid the interest and you would like a credit or refund of interest paid you must file Form 843 within 3 years from the date you filed the original return or 2 years from the date you paid the interest, whichever is later.  IF you have not paid the interest these time limitations do not apply.

Generally you file a separate Form 843 for each tax period and each type of tax unless the error is that of the IRS.  If that is the case only one Form 843 is necessary.  This could happen for example when the IRS examines 2 or more tax periods in one audit.

If your request for abatement is denied  you appeal the decision to the IRS Appeals Office.  The Tax Court can indeed review a failure to abate interest if a petition is filed within 180 days of the mailing of the notice of final determination or the notice of dis-allowance.

Other idiosyncratic criteria apply.  Contact me for more details.