Form 843, Claim for Refund and Request for Abatement Completed Form Examples and Samples

Explore practical examples of IRS Form 843, Claim for Refund and Request for Abatement. View detailed samples and learn how to accurately fill out your tax abatement request.
Completed IRS Form 843 showing a penalty abatement request for reasonable cause.

Source document used: Client Email to Accountant

Dear Sarah, I’m writing regarding the $1,250 penalty notice we received from the IRS last week. It relates to our late 941 employment tax filing for the period starting 01/01/2026 and ending 03/31/2026. As we discussed over the phone, our office manager, David Miller (SSN 000-12-3456), was hospitalized unexpectedly during the filing deadline, which prevented us from submitting the return on time. We paid the total employment tax due on 04/15/2026 and 05/01/2026. We are requesting an abatement of this civil penalty based on 'reasonable cause' given these extenuating circumstances. Our business address is 452 Maple Avenue, Suite 200, Springfield, IL 62704, and our Employer ID is 99-8877665. Please ensure we get this filed correctly. If you need to reach me, my cell is 217-555-0199. I have attached the original IRS notice, which references the 941 form. Our records show the payment of the penalty was cleared on 06/10/2026, though we are now disputing it. Let me know if you need anything else from David or myself to finalize the paperwork before the deadline.