@chiefironmountain2: IRS Form 843 can get that $5K penalty removed—but only if you know the law. IRC § 6702 isn't automatic. The burden is on THEM. Follow for the full breakdown 👇 #IRS #TaxPenalty #Form843 #TaxTips #Abatement ### The three elements the Internal Revenue Service must prove before it can keep (or collect) the $5,000 “frivolous-filing” penalty under IRC § 6702 1. You actually filed a “purported return” or other covered submission. *The IRS must link the document to you and show it purports to be a tax return, refund claim, Collection Due Process request, Offer-in-Compromise, etc.* — § 6702(a)(1), (b) 2. The document is objectively “frivolous.” *They must show either:* • it lacks information needed to figure tax or states an obviously incorrect (usually zero) liability, or • it relies on a position listed as frivolous in the current notice (Notice 2010-33). Honest mistakes or good-faith legal disagreements do not satisfy this prong. — § 6702(a)(1)(A)–(B), (c) 3. Your purpose was to impede or delay tax administration—or you adopted the frivolous position intentionally. *The Service must show willfulness, not confusion.* Mere negligence or ignorance won’t do. — § 6702(a)(2), (b)(2) --- #### Why the burden is on *them*, not you * § 6703(a) places the burden of proof squarely on the IRS for any § 6702 assessment. * In court, § 7491(c) makes the Service produce evidence for all “assessable penalties.” If any one of the three elements is missing—or if the IRS can’t produce written managerial approval required by § 6751(b)—the penalty must be abated. Use Form 843 to force that review and demand the supporting proof. *For educational & informational purposes only; not legal or tax advice.*

Chief Iron Mountain™ ⚡

Open In TikTok:

Region: US

Wednesday 25 March 2026 20:31:17 GMT