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Official form guide
Form 14402: Internal Revenue Code (IRC) Section 6702(d) Frivolous Tax Submissions Penalty Reduction
IRS Form 14402 is used to request a reduction of assessed frivolous tax submissions penalty liabilities under IRC Section 6702(d). Any person may use this form, and eligibility requires having filed all federal returns for the six years prior to the request date.
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IRS Form 14402 - Internal Revenue Code (IRC) Section 6702(d) Frivolous Tax Submissions Penalty Reduction
IRS Form 14402 is used to request a reduction of assessed frivolous tax submissions penalty liabilities under IRC Section 6702(d). Any person may use this form, and eligibility requires having filed all federal returns for the six years prior to the request date.
Risk Radar
Scan points- 1Failing to provide required information means the IRS will deny the reduction request outright.
- 2Not checking YES/NO boxes for every question in Section II (Eligibility Requirements).
- 3Failing to provide a Tax Identification Number or contact information in Section I.
- 4Claiming eligibility without having filed all federal tax returns due for the six years prior.
- 5Stating they have paid liabilities when Question 7 requires an installment agreement instead.
Plain English
This form allows taxpayers to ask the IRS to lower the penalty charged because they submitted a tax return that was deemed frivolous. By completing Form 14402, the filer formally requests this reduction based on specific IRS guidelines (Revenue Procedure 2012-43). The request must demonstrate compliance with several financial and filing requirements.
Submission Date
- Filing date: 2012-11-29 00:00:00
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when requesting a reduction in unpaid section 6702 penalty liabilities because you believe your submission was frivolous under IRC Section 6702(d).
- Do not use Form 14402 when challenging the merits of a section 6702 penalty assessment, as other procedures may be available.
- Check for alternative options when seeking a refund of penalties already paid in full or in part.
Form selector
Use this form or another form?
Filing taxes but need to challenge the penalty's substance
Other procedures may be available to challenge the merits, such as paying the penalty and filing a refund claim.
✓ Check Section V Declaration
Already paid some section 6702 penalties
If you have fully paid any assessed section 6702 penalty liabilities, you are not eligible for reduction via this form.
✓ Check Question 7 on p.4
Not stated in the official source
Need to request a refund of already paid penalties
Do not use Form 14402 to request a refund if you have already fully satisfied the liability.
✓ Check General Instructions (p.3)
Not stated in the official source
Deadline or filing window
The request is made when the taxpayer wishes to reduce their unpaid section 6702 penalty liabilities. While there is no specific filing deadline given, eligibility hinges on meeting requirements related to the six years prior to the date of the request. No extension procedure for the form itself is detailed in the excerpt.
Checklist
What you need before filling it out
Filing Requirement
Any person · Form 14402
Penalty Reduction Amount
$500 · IRC Section 6702(a) or (b)
Minimum Payment Requirement
$250.00 · Section III - Payment Information
Eligibility Condition (General)
Meeting all requirements of Revenue Procedure 2012-43 · Form 14402 / IRC 6702(d)
TIN Requirement
Taxpayer Identification Number (TIN) · Section II - Eligibility Requirements (and Section 6109 reference)
Full Payment Condition
All federal tax liabilities other than section 6702 penalties and interest thereon must be paid or an installment agreement established · Question 7 on p.4
Before you submit
- 1Provide your name, Social Security Number (SSN) or other Tax Identification Number (TIN) in Section I.
- 2Check YES or NO for every question listed in Section II to determine eligibility under Revenue Procedure 2012-43.
- 3Complete Section III by detailing payment information if you are submitting a payment with the request.
- 4Indicate the specific Penalty Reduction amount requested in Section IV.
- 5List the Tax form number(s) and Tax year(s) associated with the penalty reduction in Section IV.
- 6Acknowledge that granting a reduction means no other reduction is entitled if the penalty is assessed again (Section V).
- 7Ensure you have met the full payment/installment agreement requirements described in Question 7.
How to file this form
- 1Complete Section I by providing your name, SSN or TIN, and contact information.
- 2Answer every question in Section II by checking YES or NO to confirm eligibility under Revenue Procedure 2012-43.
- 3Fill out Section III (Payment Information) if you are submitting a payment with the request, noting amount, check number, or electronic payment details.
- 4Complete Sections IV and V by specifying the penalty reduction requested, listing tax forms/years, and signing to declare under penalties of perjury.
- 5Mail the completed Form 14402 to the Internal Revenue Service Frivolous Return Program at 1973 N Rulon White Blvd. M/S 4450 Ogden, UT 84404 for official submission.
Known limitations
- 1If a reduction is granted, the filer will not be entitled to another reduction if the IRC section 6702 penalty is assessed again (Section V Declaration).
- 2The form does not apply if the filer wants to challenge the merits of a section 6702 penalty assessment; other procedures may be available for this.
- 3Form 14402 should not be used to request a refund of any section 6702 penalty liabilities that have already been paid in full or in part.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is November 2012 (11-2012). The source does not point to a specific 'latest information' page, but it provides the revision date for this version of Form 14402.
What changed or needs a fresh check
- Edition date — confirm the revision reads 11-2012.
- Catalog Number — confirm it is 59694G.
- Mailing address — confirm the destination is Internal Revenue Service Frivolous Return Program, 1973 N Rulon White Blvd. M/S 4450 Ogden, UT 84404.
- Signature — ensure the requestor signs to declare under penalties of perjury (Section V).
Quick Facts
Downloads
After you file
- 1Retain a copy of the completed Form 14402.
- 2The IRS will notify the filer if the reduction request is rejected.
- 3If the request is rejected, any payment submitted with the form will be applied against outstanding section 6702 penalty liability.
- 4Confirm that all returns (including schedules and statements) were filed and that taxes/liabilities described in Revenue Procedure 2012-43 have been paid or a full payment installment agreement has been entered into.
Sources
- SRCInstructions p.1 — Form 14402 is used to request a reduction in unpaid section 6702 penalty liabilities.
- SRCForm p.1 — The penalty amount (or combined amount) under IRC section 6702(a) or (b) will be reduced to $500 if all requirements of Revenue Procedure 2012-43 are met.
- SRCForm p.2 — The minimum payment required in Section III is $250.00 unless the filer is in compliance with a full payment installment agreement.
- SRCInstructions p.3 — Any person may use Form 14402 to request a reduction of any unpaid section 6702 penalty liabilities.
- SRCForm p.3 — To file, mail the completed Form 14402 to the IRS Frivolous Return Program at 1973 N Rulon White Blvd. M/S 4450 Ogden, UT 84404.
- SRCForm p.2 — If a reduction request is rejected, the filer understands that any payment submitted with this request will be applied against any outstanding section 6702 penalty liability.
- SRCInstructions p.3 — The Service treats a written statement including the same information as Form 14402 as a submission if it follows Revenue Procedure 2012-43 and these instructions.
- SRCForm p.2 — Section 6109 requires that the taxpayer identification number (TIN) be provided to request a section 6702 penalty reduction.
Common confusion points
What is the minimum required payment?
Confusion
The minimum payment is $250.00 unless the filer is in compliance with a full payment installment agreement (Section III, Item 1).
→ Check Section III to confirm this amount.
When will I know if my request was accepted or denied?
Confusion
The IRS will notify the filer of the rejection; there is no specified timeline for notification.
→ Review the form upon receipt to see if a notice was included.
Do I need to file other forms besides 14402?
Confusion
Form 14402 is used to request reduction, but it must be accompanied by information proving compliance with Revenue Procedure 2012-43.
→ Ensure all required sections (I and II) are completed.
What if I paid the penalty already?
Confusion
If any assessed section 6702 penalty liabilities have been fully paid, the filer is not eligible for reduction through Form 14402.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Not stated in the official source — verify on the agency site (If rejected, payments are applied against outstanding liabilities; if challenging merits, other procedures may be available).
Questions about IRS Form 14402
What is IRS Form 14402 used for?
This form allows taxpayers to ask the IRS to lower the penalty charged because they submitted a tax return that was deemed frivolous. By completing Form 14402, the filer formally requests this reduction based on specific IRS guidelines (Revenue Procedure 2012-43). The request must demonstrate compliance with several financial and filing requirements.
Who must file IRS Form 14402?
Any person may use Form 14402 to request a reduction of any unpaid section 6702 penalty liabilities. This applies to individuals or entities who wish to have their specific frivolous tax penalties reduced.
What information does IRS Form 14402 require?
Section I collects the Requestor’s Information, requiring name and Tax Identification Number. Section II requires checking YES/NO boxes regarding eligibility requirements under Revenue Procedure 2012-43. Question 7 specifically addresses payment status.
When is IRS Form 14402 due?
The form must be filed when a taxpayer wishes to have their unpaid section 6702 penalty liabilities reduced, as described in Section 6702(d) of the Internal Revenue Code. There is no specific deadline mentioned for filing other than the timing of the request itself.
Where do I file IRS Form 14402?
A completed Form 14402 must be mailed to the Internal Revenue Service Frivolous Return Program at 1973 N Rulon White Blvd. M/S 4450 Ogden, UT 84404.
How do I complete IRS Form 14402?
The filer must first complete Section I with their identifying details. Next, in Section II, they must check YES or NO for every eligibility question listed. Finally, the form requires a signature and date to finalize the submission.
What happens if IRS Form 14402 is filed incorrectly?
If the information on Form 14402 is false or fraudulent, the filer may be subject to civil and criminal penalties. Furthermore, if the required information is not provided, the penalty reduction request will be denied.
Confusion — what should I check?
The minimum payment is $250.00 unless the filer is in compliance with a full payment installment agreement (Section III, Item 1). Check Section III to confirm this amount.
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