{"id":6909,"date":"2013-12-15T14:13:14","date_gmt":"2013-12-15T14:13:14","guid":{"rendered":"https:\/\/communitytax.com\/?p=6909"},"modified":"2024-02-13T16:29:14","modified_gmt":"2024-02-13T16:29:14","slug":"cuestiones-relacionadas-con-impuestos-atrasados-formulario-843-del-irs","status":"publish","type":"post","link":"https:\/\/www.communitytax.com\/es\/tax-blog\/delinquent-tax-issues-irs-form-843\/","title":{"rendered":"Ayuda con impuestos morosos \u2013 Formulario 843 del IRS"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling fusion-no-small-visibility\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:0px;--awb-padding-right-small:0px;--awb-padding-bottom-small:0px;--awb-padding-left-small:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-center fusion-flex-justify-content-center fusion-flex-content-wrap\" style=\"max-width:1310.4px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:66.666666666667%;--awb-order-medium:0;--awb-spacing-right-medium:2.88%;--awb-spacing-left-medium:2.88%;--awb-width-small:100%;--awb-order-small:0;--awb-margin-top-small:0px;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-1 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h2 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;--fontSize:36;line-height:1.3;\">Delinquent Taxes Help<\/h2><\/div><div class=\"fusion-text fusion-text-1\" style=\"--awb-content-alignment:left;\"><p><a title=\"Form 843\" href=\"\/tax-form\/form-843\/\" rel=\"v:url\">Form 843<\/a>, one of several complicated tax forms that may require an expert\u2019s assistance in filing, is used to request abatement (or reduction) of IRS tax interest and penalties.\u00a0 The IRS uses different tests to decide whether to abate penalties versus interest for .\u00a0 The tests to abate IRS tax interest are stricter than the tests used to abate penalties.<\/p>\n<p><strong>To abate IRS tax interest a Taxpayer must prove the interest was one of the following:<\/strong><\/p>\n<ul>\n<li>Attributed to certain unreasonable errors or unreasonable delays by the IRS [IRC 6404(e)(1)]<\/li>\n<li>Due on an account for a Taxpayer located in a declared disaster area [IRS 7508A]<\/li>\n<li>IRS tax interest was assessed against a Taxpayer while Taxpayer was located in a combat zone [IRS 7508]<\/li>\n<li>Assessed against a Taxpayer while Taxpayer qualified for Military Deferment [Title 50 Appendix section 570 USC]<\/li>\n<li>Excessive, barred by statute, erroneously or illegally assessed IRS tax interest [IRC 6404(1)]<\/li>\n<li>Assessed on an erroneous refund [IRC 6404(e)(2)]<\/li>\n<li>IRS tax interest that is due on an additional liability that was not identified by the IRS in a timely manner [IRS 6404(g)]<\/li>\n<\/ul>\n<p>A Taxpayer can never argue \u201creasonable cause\u201d (or extenuating circumstances) to abate IRS tax interest.\u00a0 A Taxpayer can use \u201creasonable cause\u201d and several other options to request abatement of penalties.\u00a0 The abatement of penalties involves a different process than removing IRS tax interest and therefore a tax professional can provide assistance.<\/p>\n<\/div><div class=\"sm-text-align-center\"><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-1 fusion-button-span-yes fusion-button-default-type\" style=\"--button_margin-top:10px;--button_margin-bottom:10px;\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/www.communitytax.com\/services\/tax-resolution\/free-consultation\/\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Get Tax Help Today<\/span><\/a><\/div><div class=\"fusion-text fusion-text-2\" style=\"--awb-content-alignment:left;\"><p><strong>The IRS will consider abating penalties if a Taxpayer can prove one of the following [IRM 20.1.1]:<\/strong><\/p>\n<ul>\n<li>Reliance on erroneous written advice by an IRS officer or employee<\/li>\n<li>Reliance on erroneous written advice by a tax advisor<\/li>\n<li>Reasonable cause<\/li>\n<li>First Time Abatement (FTA)<\/li>\n<\/ul>\n<p>The two most common requests for\u00a0<a href=\"\/services\/tax-resolution\/irs-penalty-abatement\/\" rel=\"noopener noreferrer\">penalty abatement<\/a>\u00a0are for (3) Reasonable Cause and (4) First Time Abatement (FTA).<\/p>\n<p>Reasonable cause exists when a Taxpayer exercises ordinary business care and prudence but is still unable to file on time, pay on time, or otherwise meet their tax obligations.\u00a0 Essentially Taxpayers must prove that despite their best efforts they were prevented from meeting their tax obligations because of events outside of their control.\u00a0 Some examples of reasonable cause include serious illness, death, natural disaster, significant family event, unavoidable absence from the country, and military service.\u00a0 Penalty abatement requests usually require supporting documentation to be successful.<\/p>\n<p><strong>The First Time Abatement (FTA) is available for Taxpayers who:<\/strong><\/p>\n<ul>\n<li>have not been required to file a return or have no prior penalties assessed on filed returns for the preceding 3 years, and<\/li>\n<li>have filed all currently required returns and paid or arranged to pay any tax due<\/li>\n<\/ul>\n<p>The First Time Abatement (FTA) can only be used for a single tax period.\u00a0 For example, if a Taxpayer is requesting penalty relief for tax years 2010, 2011, and 2012, the First Time Abatement will only apply to the oldest period (2010).\u00a0 To abate penalties for 2011 and 2012 the Taxpayer must show reliance on written advice or reasonable cause.<\/p>\n<p>IRS tax interest and penalty reduction is available to taxpayers who qualify for these services.\u00a0 Be sure to consult with Community Tax\u00a0to see if your\u00a0<a title=\"Delinquent Taxes Help\" href=\"\/tax-blog\/delinquent-taxes-help\/\" rel=\"v:url\">delinquent tax<\/a>\u00a0issues can be resolved today.<\/p>\n<\/div><div class=\"sm-text-align-center\"><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-2 fusion-button-span-yes fusion-button-default-type\" style=\"--button_margin-top:10px;--button_margin-bottom:10px;\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/www.communitytax.com\/services\/tax-resolution\/free-consultation\/\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Get Tax Help Today<\/span><\/a><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling fusion-no-medium-visibility fusion-no-large-visibility\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:0px;--awb-padding-right-small:0px;--awb-padding-bottom-small:0px;--awb-padding-left-small:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-center fusion-flex-justify-content-center fusion-flex-content-wrap\" style=\"max-width:1310.4px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:66.666666666667%;--awb-order-medium:0;--awb-spacing-right-medium:2.88%;--awb-spacing-left-medium:2.88%;--awb-width-small:100%;--awb-order-small:0;--awb-margin-top-small:0px;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-2 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h2 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;--fontSize:36;line-height:1.3;\">Delinquent Taxes Help<\/h2><\/div><div class=\"fusion-text fusion-text-3\" style=\"--awb-content-alignment:left;\"><p><a title=\"Form 843\" href=\"\/tax-form\/form-843\/\" rel=\"v:url\">Form 843<\/a>, one of several complicated tax forms that may require an expert\u2019s assistance in filing, is used to request abatement (or reduction) of IRS tax interest and penalties.\u00a0 The IRS uses different tests to decide whether to abate penalties versus interest for .\u00a0 The tests to abate IRS tax interest are stricter than the tests used to abate penalties.<\/p>\n<p><strong>To abate IRS tax interest a Taxpayer must prove the interest was one of the following:<\/strong><\/p>\n<ul>\n<li>Attributed to certain unreasonable errors or unreasonable delays by the IRS [IRC 6404(e)(1)]<\/li>\n<li>Due on an account for a Taxpayer located in a declared disaster area [IRS 7508A]<\/li>\n<li>IRS tax interest was assessed against a Taxpayer while Taxpayer was located in a combat zone [IRS 7508]<\/li>\n<li>Assessed against a Taxpayer while Taxpayer qualified for Military Deferment [Title 50 Appendix section 570 USC]<\/li>\n<li>Excessive, barred by statute, erroneously or illegally assessed IRS tax interest [IRC 6404(1)]<\/li>\n<li>Assessed on an erroneous refund [IRC 6404(e)(2)]<\/li>\n<li>IRS tax interest that is due on an additional liability that was not identified by the IRS in a timely manner [IRS 6404(g)]<\/li>\n<\/ul>\n<p>A Taxpayer can never argue \u201creasonable cause\u201d (or extenuating circumstances) to abate IRS tax interest.\u00a0 A Taxpayer can use \u201creasonable cause\u201d and several other options to request abatement of penalties.\u00a0 The abatement of penalties involves a different process than removing IRS tax interest and therefore a tax professional can provide assistance.<\/p>\n<\/div><div class=\"sm-text-align-center\"><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-3 fusion-button-span-yes fusion-button-default-type\" style=\"--button_margin-top:10px;--button_margin-bottom:10px;\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/www.communitytax.com\/services\/tax-resolution\/free-consultation\/\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Get Tax Help Today<\/span><\/a><\/div><div class=\"fusion-text fusion-text-4\" style=\"--awb-content-alignment:left;\"><p><strong>The IRS will consider abating penalties if a Taxpayer can prove one of the following [IRM 20.1.1]:<\/strong><\/p>\n<ul>\n<li>Reliance on erroneous written advice by an IRS officer or employee<\/li>\n<li>Reliance on erroneous written advice by a tax advisor<\/li>\n<li>Reasonable cause<\/li>\n<li>First Time Abatement (FTA)<\/li>\n<\/ul>\n<p>The two most common requests for\u00a0<a href=\"\/services\/tax-resolution\/irs-penalty-abatement\/\" rel=\"noopener noreferrer\">penalty abatement<\/a>\u00a0are for (3) Reasonable Cause and (4) First Time Abatement (FTA).<\/p>\n<p>Reasonable cause exists when a Taxpayer exercises ordinary business care and prudence but is still unable to file on time, pay on time, or otherwise meet their tax obligations.\u00a0 Essentially Taxpayers must prove that despite their best efforts they were prevented from meeting their tax obligations because of events outside of their control.\u00a0 Some examples of reasonable cause include serious illness, death, natural disaster, significant family event, unavoidable absence from the country, and military service.\u00a0 Penalty abatement requests usually require supporting documentation to be successful.<\/p>\n<p><strong>The First Time Abatement (FTA) is available for Taxpayers who:<\/strong><\/p>\n<ul>\n<li>have not been required to file a return or have no prior penalties assessed on filed returns for the preceding 3 years, and<\/li>\n<li>have filed all currently required returns and paid or arranged to pay any tax due<\/li>\n<\/ul>\n<p>The First Time Abatement (FTA) can only be used for a single tax period.\u00a0 For example, if a Taxpayer is requesting penalty relief for tax years 2010, 2011, and 2012, the First Time Abatement will only apply to the oldest period (2010).\u00a0 To abate penalties for 2011 and 2012 the Taxpayer must show reliance on written advice or reasonable cause.<\/p>\n<p>IRS tax interest and penalty reduction is available to taxpayers who qualify for these services.\u00a0 Be sure to consult with Community Tax\u00a0to see if your\u00a0<a title=\"Delinquent Taxes Help\" href=\"\/tax-blog\/delinquent-taxes-help\/\" rel=\"v:url\">delinquent tax<\/a>\u00a0issues can be resolved today.<\/p>\n<\/div><div class=\"sm-text-align-center\"><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-4 fusion-button-span-yes fusion-button-default-type\" style=\"--button_margin-top:10px;--button_margin-bottom:10px;\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/www.communitytax.com\/services\/tax-resolution\/free-consultation\/\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Get Tax Help Today<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":5,"featured_media":6913,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[58,126],"tags":[],"class_list":["post-6909","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-blog","category-tax-form"],"_links":{"self":[{"href":"https:\/\/www.communitytax.com\/es\/wp-json\/wp\/v2\/posts\/6909","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.communitytax.com\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.communitytax.com\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.communitytax.com\/es\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.communitytax.com\/es\/wp-json\/wp\/v2\/comments?post=6909"}],"version-history":[{"count":1,"href":"https:\/\/www.communitytax.com\/es\/wp-json\/wp\/v2\/posts\/6909\/revisions"}],"predecessor-version":[{"id":9420,"href":"https:\/\/www.communitytax.com\/es\/wp-json\/wp\/v2\/posts\/6909\/revisions\/9420"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.communitytax.com\/es\/wp-json\/wp\/v2\/media\/6913"}],"wp:attachment":[{"href":"https:\/\/www.communitytax.com\/es\/wp-json\/wp\/v2\/media?parent=6909"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.communitytax.com\/es\/wp-json\/wp\/v2\/categories?post=6909"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.communitytax.com\/es\/wp-json\/wp\/v2\/tags?post=6909"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}