1082 - English/Spanish›Example:
Procedures for Inputting Abatements
Internal Revenue Manual Part 5. Collecting Process · 2026-10-03 edition · updated 2026-10-04 · United States
To input the abatement on unpaid penalties, use IDRS Command Code ADJ54.
Use TC 290 with a zero amount to open the MFT 55 module.
Enter the three-digit reference number, 616 for W–4,
Place a minus sign (–) after the dollar amount on the ADJ54 screen.
Enter SD (source document) and appropriate remarks, e.g., abate W–4 civil penalty.
Forward the source document to files.
Full or part paid penalties cannot be abated. The taxpayer must file a claim for refund using Form 843, Claim for Refund and Request for Abatement.
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