Any claim for a refund of the fee must be made by the entity that paid the fee to the government and must be made on Form 843, “Claim for Refund and Request for Abatement,” in accordance with the instructions for that form.
authority: 26 U.S.C. 7805; sec. 9010, Pub. L. 111-148 (124 Stat. 119 (2010))
source: T.D. 9643, 78 FR 71487, Nov. 29, 2013, unless otherwise noted.
cite as: 26 CFR 57.9