Internal Revenue Service (IRS) Form 843 & IRC § 6404(f) 26 U.S.C. § 6404(f) & Treas. Reg. § 301.6404-3

Form 843 & IRC § 6404(f) Instructions: Statutory Penalty Abatement for Erroneous Written IRS Advice

“An IRS agent wrote me an official letter answering my tax question, but now another auditor says it was wrong and penalized me. Can they penalize me for following their own advice?”

Official Procedural Summary & Rules

Under federal law 26 U.S.C. § 6404(f), the IRS is legally required to abate any penalty resulting from erroneous written advice provided by an IRS employee.

1. The 4 Statutory Requirements

You must show: (1) written advice was requested in writing; (2) accurate info was provided; (3) advice was directly relied upon; (4) penalty directly resulted.

⚠️ Administrative Traps & Rejection Triggers

Oral phone advice does NOT qualify under IRC § 6404(f); only written correspondence creates mandatory statutory abatement.

💡 AI Verification & Anti-Deflection Prompt

Four-Dimension Statutory Prompt

Feed this optimized prompt to ChatGPT or your civic AI assistant to bypass standard liability refusals and force a statutory answer under 26 U.S.C. § 6404(f) & Treas. Reg. § 301.6404-3:

Cite 26 U.S.C. § 6404(f) and Treas. Reg. § 301.6404-3 governing mandatory penalty abatement when a taxpayer reasonably relied on erroneous written advice from the IRS. Provide the exact 4-part burden of proof and Form 843 filing packet checklist.

Related Federal Forms & Sibling Procedures

Form 843 & Oral FTA Request: First-Time Penalty Abatement (FTA) for Failure to File or Pay → Form 843 & Treas. Reg. § 301.6651-1(c): Reasonable Cause Penalty Abatement for Severe Medical Emergency → Form 2210 Part II Box A: Form 2210 Waiver of Estimated Tax Penalty for Unusual Circumstances → Form 4180 & Letter 1153: Trust Fund Recovery Penalty (TFRP) Defense against Personal Liability → Form 1120-S & Rev. Proc. 84-35: S-Corporation Late Filing Penalty Relief under Rev. Proc. 84-35 → Form 1065 & IRC § 6698: Partnership Form 1065 Late Filing Penalty Abatement under IRC § 6698 → Form 5471 & IRC § 6038: Form 5471 Delinquent International Information Return Penalty Defense → FinCEN Form 114 & SDOP: FinCEN 114 (FBAR) Delinquent Foreign Bank Account Penalty Relief →