14402

Internal Revenue Code (IRC) Section 6702(d) Frivolous Tax Submissions Penalty Reduction

Agency
IRS
Revision
November 2012
Fillable fields
35
Pages
4
Official source
IRS form page
Checked
October 21, 2026
Fill 14402 online
Page 1 of form 14402

Form 14402: IRC Section 6702(d) Frivolous Tax Submissions Penalty Reduction

Form 14402 is a written request to reduce unpaid frivolous tax submissions penalties assessed under Internal Revenue Code section 6702(a) or (b). The form says the amount of the penalty, or the combined amount of multiple penalties, will be reduced to $500 if all of the requirements described in Revenue Procedure 2012-43 are met.

The instructions on pages 3 and 4 say any person may use Form 14402 to request a reduction of unpaid section 6702 penalty liabilities. They also say not to use it to challenge the merits of a penalty or to ask for a refund of penalties already paid. The form has five sections: requestor information, nine eligibility questions, payment information, the penalties to be reduced, and a declaration under penalties of perjury.

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Top of page 1 of Form 14402: IRC Section 6702(d) Frivolous Tax Submissions Penalty Reduction, as printed by IRS

What's on Form 14402

Section I: Requestor's Information

Name, taxpayer identification number, any other names used in the prior six years, a contact number and the best hours to call.

Section II: Eligibility Requirements

Nine YES or NO questions. The form says a YES to any of questions 1 to 5, or a NO to any of questions 6 to 8, means the request is not eligible.

Section III: Payment Information

Asks whether a payment of at least $250 (and up to $500) was made or enclosed, with the amount, check number, electronic payment amount and date, and whether an approved installment agreement is in place.

Section IV: Request For Penalty Reduction Relief

The tax form numbers and tax years of the penalties the request covers.

Section V: Declaration Under Penalties Of Perjury

Statements about one reduction only, installment agreements and rejected requests, followed by the signature and date signed.

Instructions on pages 3 and 4

Purpose of the form, who can file, the mailing address, and notes for every eligibility question and for the payment section.

How to fill out Form 14402

  1. 1

    Section I

    Enter the name, Social Security number or other taxpayer identification number, any other names used in the prior six years, a contact number and the best hours to call. The instructions say the IRS uses these to find the account and ask questions.

  2. 2

    Section II, questions 1 to 8

    Mark YES or NO for every question, as the instructions say. For question 2, the instructions say to mark NO unless a Department of Justice complaint filed in United States District Court to collect the tax was served.

  3. 3

    Section II, question 9

    If an offer in compromise (Form 656) was submitted, mark YES and circle 1, 2 or 3 if the offer was withdrawn in writing, returned without acceptance, or rejected with no administrative appeal pending.

  4. 4

    Section III

    Mark whether a payment of at least $250 and up to $500 was made or enclosed and fill in its details, then mark whether an approved installment agreement is in place. The form says a NO to both means no reduction.

  5. 5

    Section IV

    List the tax form numbers and tax years of the section 6702 penalties the request covers.

  6. 6

    Section V

    Read the declaration, then sign and enter the date signed.

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Where to send it, payment and what happens next

Where to send

The instructions give this address: Internal Revenue Service, Frivolous Return Program, 1973 N Rulon White Blvd. M/S 4450, Ogden, UT 84404.

Minimum payment

The form says the minimum payment is $250.00 unless the requestor is in compliance with a full payment installment agreement. The instructions say a payment is applied to the unpaid section 6702 penalties whether or not the request is granted.

Paying the full $500

The instructions say that if the entire $500 balance is paid with the request and it is granted, interest accrued on the section 6702 penalties will be abated. A smaller payment leaves the rest of the reduced penalty, plus interest, still due.

Installment agreements

Under a full payment installment agreement, the instructions say the $500 can be paid through the agreement, and the reduction happens only when all other outstanding tax liabilities are paid.

Rejected requests

The declaration says a rejection cannot be appealed to the IRS Office of Appeals, and any payment sent is applied to outstanding section 6702 penalties.

Written statement instead of the form

The instructions say the IRS treats a written statement with the same information as a Form 14402 submission if it is filed under Revenue Procedure 2012-43 and these instructions.

Related forms

Who uses Form 14402?

  • People with unpaid section 6702 penalties

    The instructions say any person may use Form 14402 to request a reduction of any unpaid section 6702 penalty liabilities.

  • Spouses on a joint frivolous return

    The form says that when spouses jointly filed a frivolous return or submission, each was assessed a penalty, and each sends a separate request.

  • Employers

    Question 8 asks an employer whether all required deposits of federal employment taxes were made for the current quarter and the prior two quarters.

  • Not for disputing the penalty

    The instructions say not to use the form to challenge the merits of a penalty. They name paying the penalty and filing a refund claim, or a Collection Due Process hearing, as other procedures.

  • Not for refunds of paid penalties

    The instructions say not to use it to request a refund of section 6702 penalties already paid in full or in part.

The person who was assessed the section 6702 penalty completes and signs the form. The IRS Frivolous Return Program receives it.

Official sources and the blank

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Questions about Form 14402

What does Form 14402 request?

A reduction of unpaid frivolous tax submissions penalties under section 6702(a) or (b). The form says the penalty, or the combined penalties, is reduced to $500 if all requirements of Revenue Procedure 2012-43 are met.

Can Form 14402 be used to dispute the penalty?

No. The instructions say not to use it to challenge the merits of a section 6702 penalty. They mention paying the penalty and filing a refund claim, or raising the issue in a Collection Due Process hearing.

Is a payment sent with the form?

The form says the minimum payment is $250.00 unless the requestor is in compliance with a full payment installment agreement. The instructions describe a payment of at least $250 but not more than $500.

Do spouses file one Form 14402 together?

No. The form says that when spouses jointly filed a frivolous return or submission, each was assessed a section 6702 penalty and each sends a separate request.

Where is Form 14402 mailed?

The instructions list Internal Revenue Service, Frivolous Return Program, 1973 N Rulon White Blvd. M/S 4450, Ogden, UT 84404.

Can a rejected request be appealed?

The declaration says a rejected request cannot be appealed to the IRS Office of Appeals for any reason.

Can the reduction be granted more than once?

The declaration says a person granted a reduction is not entitled to another one if the section 6702 penalty is assessed again, and question 1 asks about prior reductions.