# IRS: Form-843



## miky348 (Sep 23, 2010)

Hi,

Incorporation date: Nov01/2012 (S-corporation)
Corporation closing date: Nov01/2016
IRS return filing notice: Nov05/2016 (To file 1120S for 2012, 2013, 2014, 2015)
Final return filing date: Dec01/2016 (2012 return filed as Final return on Dec01/2016)
IRS Penalty letter date: Feb01/2017 (12 x $195 = $2,340; Tax Period: 2012; Notice: CP162, https://www.irs.gov/individuals/understanding-your-cp162-notice)

1. To request penalty waiver: Should I submit Form-843 (Request for Abatement) or Submit a letter or Both?

2. Can Form-843 be submitted electronically or Must be paper mailed (IRS, Ogden, UT 84201-0039)?

3. The corporation never had any transaction except opening bank account (and making initial bank deposit). I was under the impression that filing return is NOT mandatory due to no activity and the same was relayed (verbally) by my accountant. So what reason can I put to waive the penalty?

4. What to put under: Form-843, #5a

Need help.

Thanks
Miky


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## Bevdeforges (Nov 16, 2007)

You may want to contact the Taxpayer Advocate service https://www.irs.gov/advocate/the-taxpayer-advocate-service-is-your-voice-at-the-irs They work both for individuals and for businesses.

But in general, I don't think it's form 843 that you should file. That one seems to be primarily for refunds and abatements, and given that your corporation never paid any taxes, it doesn't seem to be appropriate.
Cheers,
Bev


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## KristenJune (Oct 8, 2016)

miky348 said:


> Hi,
> 
> Incorporation date: Nov01/2012 (S-corporation)
> Corporation closing date: Nov01/2016
> ...


Just reading your link. Does Revenue Procedure 84-35 apply (10 or less partnerships)?. If so, would an abatement be automatic?


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