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10
Most Important Things Taxpayers Must
Know to Get Interest Abated This information is intended as technical information of use to consultants and individuals doing research. For information on tax assistance, click here. |
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1. |
Abatement of any or all interest may be made by the IRS on any tax deficiency. | ||
2. |
The tax deficiency may be attributable in whole or in part to either any "unreasonable error" by an IRS officer or employee or any "unreasonable delay" by an IRS officer or employee. | ||
3. |
The IRS officer or employee must be acting in his/her official capacity. | ||
4. |
The deficiency can pertain to any tax on income, estate, gift, generation-skipping, and certain excise taxes. Abatement of interest for employment taxes or other excise taxes is not available. | ||
5. |
The error or dilatory performance by the IRS officer or employee may pertain to any ministerial or managerial act. | ||
6. |
A ministerial act is a procedural or mechancial act, not involving the exercise of judgement or discretion, that occurs during the processing of a taxpayer's case after all prerequisites (for example, conferences and review by supervisors) have taken place. A decision concerning the proper application of federal tax law (or other federal or state law) is not a ministerial act. | ||
7. |
Abatement will not be applied if the error or delay can be attributed to the taxpayer involved. | ||
8. |
The IRS must abate the assessment of all interest on any erroneous tax refund
until the date the IRS demands repayment unless:
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9. |
A reduction of interest must be made on Form 843, Claim for Refund and Request for Abatement. The Form 843 may be filed with the IRS Service Center where the taxpayer filed the tax return that was affected by the the ministerial error or delay. Generally, a taxpayer should file a separate Form 843 for each tax period and each type of tax. | ||
10. |
Failure for the the IRS to lower interest may be reviewed by the Tax Court. The action must be brought within 180 days after the IRS mails its final decision. | ||
Brought to you by Alvin Brown and Associates, attorney at law, former Supervisory Manager and Tax Attorney-Advisor, Internal Revenue Service, Office of Chief Counsel, Internal Revenue Service. Email: info@irstaxattorney.com. |
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