If you’ve been hit with IRS penalties or interest you don’t believe you owe, the way to fight back is IRS Form 843 — the official request for abatement or refund.

Whether you’re in Oklahoma City, Tulsa, or anywhere across the state, Summit Tax Relief helps taxpayers file Form 843 correctly and effectively. Here’s what it is, when to use it, and how to win.

What Is IRS Form 843?

Form 843 is used to request the abatement (removal) or refund of IRS charges including:

• Penalties (failure to file, pay, or deposit)
• Interest (only in very limited situations)
• Erroneous refund recovery
• User fees or certain processing charges

It is not used for requesting audits, amending tax returns, or settling balances — it is specifically for contesting extra amounts the IRS has assessed on top of the tax.

When to Use Form 843

You should use IRS Form 843 if:

• You were assessed penalties but qualify for First-Time Abatement
• You were denied FTA and now want to claim Reasonable Cause
• Interest was charged because of IRS delay or error
• You paid penalties or interest you believe were assessed improperly
• You’re requesting abatement after full payment has been made

Pro tip: If you're seeking preventative penalty relief (before payment), we often make the request in writing or over the phone instead of using Form 843.

When NOT to Use Form 843

• To amend a tax return (use Form 1040-X)
• To request a payment plan (use Form 9465)
• To apply for an Offer in Compromise (use Form 656)
• To correct W-2, 1099, or business filings
• To abate interest unless it resulted from IRS delay

What Goes Into a Strong Form 843 Filing?

At Summit Tax Relief, we build airtight abatement requests that include:

• Completed IRS Form 843 with clear explanation
• Attachments referencing:
• FTA eligibility
• Reasonable Cause factors
• Medical records, weather events, financial hardship, etc.
• Timeline of events that show good faith effort
• Power of Attorney (Form 2848) so we handle everything directly

Oklahoma Case Example

Client: Business owner in Moore, OK

• Received $7,800 in payroll deposit penalties after tornado recovery disrupted banking
• IRS denied verbal request for relief
• We filed Form 843 with FEMA disaster documentation, business interruption timeline, and compliance history
• IRS approved full penalty abatement — refunded $7,800 in 6 weeks

When to File and Where to Send It

• File within 3 years of the original return filing or 2 years after the penalty/interest was paid — whichever is later
• Mail to the IRS service center where your return was filed (specific addresses depend on IRS region and return type)

We verify all addresses and ensure complete documentation before submitting.

Why Work With Summit Tax Relief?

• Oklahoma-based, CPA-led firm with hands-on IRS experience
• We know what IRS agents need to see — and how to tell the story
• We include Form 843 filings in broader resolution strategies
• Flat-fee pricing — no hourly surprise billing
• Full-service: we prepare, submit, and follow up until it’s resolved

Related Blog Posts (Internal Links)

• First-Time Penalty Abatement – How Oklahoma Taxpayers Can Remove IRS Penalties
• Reasonable Cause Penalty Abatement – What Oklahoma Taxpayers Need to Know
• IRS CP2000 Notice – What It Means and How to Respond

Get Help Now

Think you’re being charged interest or penalties unfairly? We’ll build the case and file the IRS form that gets it fixed.

Call Summit Tax Relief at (833) 477-4911
Schedule Your Free Strategy Call

FAQ

Q: Can I use Form 843 for multiple years?
A: Yes, but a separate form is typically needed for each tax year. We can help you bundle and file them properly.

Q: Can I get interest removed?
A: Only in rare cases — usually if the interest was caused by IRS delay or error. Standard interest isn’t abatable.

Q: How long does it take to hear back?
A: Typically 6–12 weeks, though complex or high-dollar cases may take longer.

Q: Can I file this on my own?
A: Yes, but success often depends on how well your supporting narrative and documentation align with IRS guidelines. We can dramatically improve approval odds.

📣 About the Author

Marc Boulanger, CPA is the founder of Summit Tax Relief LLC, a boutique tax resolution firm based in Oklahoma City, OK and trusted by high-income individuals and business owners across Oklahoma.

He is the author of Oklahoma Taxpayers' Guide: Taking A Stand Against the IRS: A Step-by-Step Plan for Dealing With Tax Collectors and Unfiled Returns Without Going Broke, available now on Amazon. The book offers a step-by-step plan for resolving IRS tax debt without losing your business, your home, or your peace of mind.

With over a decade of experience resolving high-stakes IRS and State tax matters, Marc brings strategic insight to complex cases involving wage garnishments, bank levies, unfiled returns, and six-figure tax debts. He is known for helping clients reduce or eliminate tax liabilities through expertly negotiated settlements and compliance plans.

Marc is a Certified Public Accountant licensed in California and Oklahoma and holds the designation of Certified Tax Representation Consultant. He is a member of the American Society of Tax Problem Solvers (ASTPS) — the national organization founded by the educators and practitioners who have trained thousands of CPAs, EAs, and tax attorneys in IRS representation strategy.

Every case is handled with discretion, proven methodology, and direct CPA-led representation — not call center scripts.

📍 Learn more at www.summittaxrelief.com or call (833) 477-4911.