Form 6118

Form 6118

A form that a tax preparer or promoter files with the IRS to request a refund of penalties that he/she believes were incorrectly imposed. For example, if a preparer was required to pay a penalty for reckless conduct but disputes whether this conduct occurred, he/she uses Form 6118 to request a refund.
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6694, preparers may use Form 6118, Claim of Income Tax Return Preparers, to file a claim for refund of penalty.