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Tax Resolution IRS Form Glossary

We’ve compiled a tax resolution IRS form glossary for any resolution case you’re working on.

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Micala Ricketts

Micala Ricketts

Need quick access to tax resolution forms? Want to learn more about what certain forms are used for? We’ve compiled a handy tax resolution IRS form glossary for any case you’re working on—from innocent spouse relief to the trust fund recovery penalty.

General

Form 911: Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order). This form is used to contact the Taxpayer Advocate Service when a taxpayer is having a problem with the IRS, they face an immediate threat, or they have tried to contact the IRS, but no one has responded.

Form 2848: Power of Attorney and Declaration of Representative. This form authorizes an eligible tax professional to represent an individual before the IRS.

Form 8821: Tax Information Authorization. This form authorizes someone to inspect and receive an individual’s tax information for designated years. It’s also used to revoke prior authorizations.

Innocent Spouse Relief 

Form 8379: Injured Spouse Allocation. An injured spouse submits this form if they filed jointly and want to get back their share of the joint refund when “joint overpayment is applied to a past-due obligation” of their spouse.

Form 8857: Request for Innocent Spouse Relief. An individual should use this form to request relief from tax liability (plus related penalties and interest) when they believe that their current or former spouse should be held responsible for all or part of the tax.

Installment Agreement

Form 9465: Installment Agreement Request. This form is used to request a monthly installment plan if a taxpayer cannot pay the full amount owed to the IRS.

Liens and Levies

Form 4422: Application for Certificate Discharging Property Subject to Estate Tax Lien. Individuals should submit this form when requesting a discharge of estate or gift tax liabilities.

Form 9423: Collection Appeal Request. This form should be submitted if a taxpayer disagrees with a lien, levy, or seizure collection action.

Form 12277: Applications for Withdrawal of Filed Form 668(y), Notice of Federal Tax Lien. This form is submitted when an individual applies for a withdrawal of a federal tax lien.

Form 12451: Request for Relocation Expenses Allowance. This form is submitted with an application for certificate of discharge of property when requesting relocation expenses in connection with the sale of a principal residence.  

Form 14135: Application for Certificate of Discharge of Property from Federal Tax Lien. This form is submitted as an application for removal of a lien from an individual's property.  

LT11 Notice: Notice of Intent to Levy and Notice of Your Right to a Hearing. This notice advises a taxpayer that the IRS has the intent to seize their property or their rights to property.

Letter 1058: Final Notice of Intent to Levy. A taxpayer has 30 days after they receive this letter to file for an appeal.

Offer in Compromise

Form 433-A (OIC): Collection Information Statement for Wage Earners and Self-Employed Individuals. This is the form the IRS uses to determine a taxpayer’s financial situation. The taxpayer must include income, expenses, assets, and liabilities.

Form 433-B (OIC): Collection Information Statement for Businesses. This is similar to Form 433-A, only for the purpose of assessing the financial situation of a business.

Form 656: Offer in Compromise. Use this form when applying for an OIC based on doubt as to collectibility or effective tax administration.

Form 656-L: Offer in Compromise (Doubt as to Liability). Use this form when applying for an OIC based on doubt as to liability.

Form 13711: Request for Appeal of Offer in Compromise. Prepare this form within 30 days of an offer being rejected in order to request an appeal.

Penalty Abatement

Form 843: Claim for Refund and Request for Abatement. This is the form used to claim a refund or request an abatement of certain taxes, interest, penalties, fees, and additions to tax.

Trust Fund Recovery Penalty

Form 433-A: Collection Information Statement for Wage Earners and Self-Employed Individuals. This is the form the IRS uses to determine a taxpayer’s financial situation. The taxpayer must include income, expenses, assets, and liabilities.

Form 843: Claim for Refund and Request for Abatement. This is the form used to claim a refund or request an abatement of certain taxes, interest, penalties, fees, and additions to tax.

Form 941: Employer’s Quarterly Federal Tax Return. Employers should use this form to report income, social security, and Medicare tax withheld from employees’ paychecks. It should also be used to pay an employer’s portion of social security or Medicare tax.

Form 944: Employer’s Annual Federal Tax Return. This form is used by employers whose annual liability for social security, Medicare, and withheld federal income taxes is $1,000 or less. It’s filed annually rather than quarterly.

Form 1153: Better known as Letter 1153 or the 60-day letter, this letter informs a responsible party of their rights to appeal. To preserve those rights, the responsible party must send a written appeal within 60 days of the date of the letter, and a copy of the letter must be included.

Form 2751: Proposed Assessment of Trust Fund Recovery Penalty. This is an agreement form between responsible parties used when all responsible parties are not in agreement with an Appeals settlement.

Form 2751-AD: Trust Fund Recovery Penalty—Offer of Agreement to Assessment and Collection. This is an agreement form between responsible parties when all parties agree with a proposed settlement.

Form 4180: Report of Interview with Individual Relative to Trust Fund Recovery Penalty or Personal Liability for Excise Taxes. Use this form to conduct trust fund recovery interviews. It’s used as a record of a personal interview with a potentially responsible person. The purpose of the form is to collect details about individuals’ involvement in a business in order to determine who is a responsible party.

Want to dig deeper into IRS Forms? Check out our blog post How to Navigate Form 433.

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