SECTION 4. CLAIMING REFUND

OF AMOUNTS PAID AS ADDITIONS TO TAX

Taxpayers who qualify for relief under Notice 2019–25 may have already paid additions to tax under section 6654 for tax year 2018. If the waiver under this notice applies to a taxpayer and the taxpayer has already paid additions to tax under section 6654 for the 2018 tax year, to claim a refund of the additions to tax under section 6654 for the 2018 tax year, the taxpayer should file Form 843, Claim for Refund and Request for Abatement . Taxpayers should complete the form and include the statement “80% Waiver of estimated tax penalty” on Line 7.