Independent form guide. BrieflyGo is not affiliated with or endorsed by IRS, USCIS, SSA, DOL, or any U.S. government agency. Official forms are sourced from public government websites.
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 unpaid IRC §6702 frivolous tax submission penalties. Any person may file, but must have filed all returns for the six years before the request.
Need help with Form 14402?
Open it in the AI Editor for field guidance, checks, and PDF export.
Need help? AI Editor guides you through every field of Form 14402.
Start filling →Form Overview
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 unpaid IRC §6702 frivolous tax submission penalties. Any person may file, but must have filed all returns for the six years before the request.
Risk Radar
Scan points- 1Providing false or fraudulent information can trigger civil and criminal penalties.
- 2Answering “YES” to any of questions 1‑5, which automatically disqualifies you for a penalty reduction.
- 3Failing to have filed all federal tax returns for the six years prior to the request date.
- 4Not fully paying all federal tax liabilities (excluding the 6702 penalty) or lacking a qualifying installment agreement.
- 5Attempting a reduction after having fully paid any assessed section 6702 penalty liabilities.
Plain English
This form asks the IRS to lower a penalty for filing a frivolous return. You can only ask if you haven’t paid the penalty yet and you have filed all tax returns for the past six years. Fill out your personal info, answer eligibility questions, sign, and mail it.
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.
AI co-pilot
Fill it faster. Catch mistakes before you file.
What this form is for
- Use this form when you are requesting a reduction of an unpaid IRC §6702 frivolous tax submission penalty and you meet the eligibility requirements in Revenue Procedure 2012‑43.
- Do not use it when you are challenging the penalty assessment, when the penalty has already been paid in full, or when you are seeking a refund of a penalty.
Form selector
Use this form or another form?
Requesting reduction of an unpaid IRC §6702 penalty
Reduces the penalty to $500 when eligibility under Revenue Procedure 2012‑43 is met
✓ Confirm eligibility criteria are satisfied
Submitting a written statement with the same information as the form
IRS will treat the statement as a Form 14402 submission if it follows the instructions
✓ Verify the statement includes all required fields
Having a full‑payment installment agreement and seeking reduction
Reduction applies only if installment payments are made timely
✓ Check that the installment agreement is active and payments are current
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Requestor’s name, SSN/TIN, contact info
Personal identification documents · Section I of the form
Payment amount, check number, electronic payment details
Check or electronic payment confirmation · Section III – Payment Information
Eligibility YES/NO answers
Answers to eligibility questions · Section II – Eligibility Requirements
Tax form numbers and tax years for reduction request
List of affected tax forms and years · Section IV – Request For Penalty Reduction
Signature under penalties of perjury
Signed declaration · Section V – Declaration
Before you submit
- 1Verify the form is the November 2012 edition
- 2Enter your name, SSN/TIN, and contact information in Section I
- 3Answer all eligibility questions with YES or NO in Section II
- 4Attach a payment of at least $250.00 or confirm an approved installment agreement in Section III
- 5List the tax form numbers and tax years for which you seek reduction in Section IV
- 6Sign the declaration under penalties of perjury in Section V
- 7Check that the mailing address matches the IRS Frivolous Return Program address
How to file this form
- 1Complete all required fields on Form 14402
- 2Attach the minimum $250 payment or confirm an approved installment agreement
- 3Sign the declaration under penalties of perjury
- 4Make a copy of the completed and signed form for your records
- 5Mail the form and any payment to the IRS Frivolous Return Program at 1973 N Rulon White Blvd., M/S 4450, Ogden, UT 84404
- 6Retain the mailing receipt as proof of filing
Known limitations
- 1Cannot request reduction if the penalty has already been paid in full or in part.
- 2Form 14402 cannot be used to challenge the merits of a section 6702 penalty assessment.
- 3If you do not include a payment of at least $250 (and up to $500) and are not in an approved installment agreement, you will not receive a reduction.
- 4If you have fully paid any assessed section 6702 penalty liabilities, you are not eligible for reduction.
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 form is the November 2012 edition (revision 11/2012). The source does not indicate a newer version or a “latest information” page.
What changed or needs a fresh check
- Edition date — confirm the form shows November 2012 (11/2012) as the revision date
- Fee — confirm a minimum payment of $250.00 is attached unless you are in compliance with a full‑payment installment agreement
- Mailing address — confirm the mailing address is Internal Revenue Service Frivolous Return Program, 1973 N Rulon White Blvd., M/S 4450, Ogden, UT 84404
- Signature — confirm the declaration under penalties of perjury is signed
Quick Facts
Downloads
After you file
- 1Retain the signed Form 14402 for your records.
- 2Expect a written notification of acceptance or rejection of your reduction request.
- 3If the request is rejected, any payment submitted with the form will be applied to the outstanding penalty balance.
- 4Do not attempt to appeal a rejection; the IRS Office of Appeals does not review these decisions.
- 5If you discover an error after mailing, submit a new Form 14402 with correct information.
Sources
- SRCForm p.2 — minimum payment is $250.00 unless you are in compliance with a full payment installment agreement.
- SRCForm p.2 — If you answered “NO” to both questions 1 and 2, then you will NOT receive a reduction of your section 6702 penalty liabilities.
- SRCForm p.2 — I understand that I will be notified of the rejection and that I cannot appeal the rejection of my request to the IRS Office of Appeals for any reason.
- SRCForm p.2 — Do not use Form 14402 to request a refund of any section 6702 penalty liabilities that you have already paid in full or in part.
- SRCForm p.2 — If you have fully paid any assessed section 6702 penalty liabilities, you are not eligible for reduction.
- SRCForm p.3 — Who Can File Any person may use Form 14402 to request a reduction of any unpaid section 6702 penalty liabilities.
- SRCForm p.3 — Do not use Form 14402 if you want to challenge the merits of a section 6702 penalty assessment.
- SRCForm p.3 — Where to File To request a reduction of your unpaid section 6702 penalty liabilities, you must mail a completed Form 14402 to the following address. Internal Revenue Service Frivolous Return Program 1973 N Rulon White Blvd. M/S 4450 Ogden, UT 84404.
- SRCForm p.1 — IRC 6702(d) allows reduction of the penalty to $500 if you meet all requirements described in Revenue Procedure 2012-43.
Common confusion points
Do I need to include a payment with my request?
The form mentions a minimum payment of $250 unless you have an installment agreement, leading to uncertainty.
→ Include a payment of $250‑$500 or have an approved installment agreement; otherwise reduction is denied.
Can I appeal if my reduction request is rejected?
The form states you cannot appeal, which may be confusing.
→ Know that the IRS Office of Appeals does not consider these rejections; no appeal is possible.
Can I use this form to dispute the penalty itself?
The form warns not to use it for challenging merits, but filers may think it applies.
→ Use other procedures, such as paying the penalty and filing a refund claim or a Collection Due Process hearing.
What if I have already paid part of the penalty?
The form says you cannot request a refund for penalties already paid in full or in part.
→ Any partial payment makes you ineligible for reduction.
Do I have to be in an approved installment agreement to qualify?
The payment section allows either a payment or an approved agreement, causing confusion.
→ Either enclose a payment of $250‑$500 or be in a full payment installment agreement.
Where do I mail the completed form?
The address is listed on the form, but filers may overlook it.
→ Mail the form to: Internal Revenue Service Frivolous Return Program, 1973 N Rulon White Blvd., M/S 4450, Ogden, UT 84404.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 14402 – if the request is rejected, any payment submitted is applied against the outstanding penalty liability.
Questions about IRS Form 14402
What is IRS Form 14402 used for?
This form asks the IRS to lower a penalty for filing a frivolous return. You can only ask if you haven’t paid the penalty yet and you have filed all tax returns for the past six years. Fill out your personal info, answer eligibility questions, sign, and mail it.
Who must file IRS Form 14402?
Any person may use IRS Form 14402 to request a reduction of any unpaid section 6702 penalty liabilities.
What information does IRS Form 14402 require?
The form collects the requester’s name, SSN or other TIN, contact details (Section I) and answers to eligibility questions (Section II) with yes/no responses, plus a signature and date.
Where do I file IRS Form 14402?
Mail the completed IRS Form 14402 to the Internal Revenue Service Frivolous Return Program, 1973 N Rulon White Blvd., M/S 4450, Ogden, UT 84404.
How do I complete IRS Form 14402?
First, complete Section I with your name, SSN or other taxpayer identification number, and contact information. Next, answer every eligibility question in Section II with “YES” or “NO.” Then sign and date the form under penalty of perjury. Finally, mail the signed form to the IRS address listed.
What happens if IRS Form 14402 is filed incorrectly?
Providing false or fraudulent information can subject you to civil and criminal penalties, and a rejected request applies any payment to the outstanding penalty.
Do I need to include a payment with my request?
The form mentions a minimum payment of $250 unless you have an installment agreement, leading to uncertainty. Include a payment of $250‑$500 or have an approved installment agreement; otherwise reduction is denied.
Can I appeal if my reduction request is rejected?
The form states you cannot appeal, which may be confusing. Know that the IRS Office of Appeals does not consider these rejections; no appeal is possible.
Source transparency
Copyright & Licensing - US Government Forms
BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.
Understand the agreement before you sign it.
Review risky clauses in plain English, fix the document, and keep it moving toward signature.