§51.10. Refund claims.
26 C.F.R. § 51.10
Any claim for a refund of the fee must be made by the person 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.
Notes, amendments, and revision history
Amendments
[T.D. 9684, 79 FR 43645, July 28, 2014]
Authority
Authority: 26 U.S.C. 7805; sec. 9008, Pub. L. 111-148, 124 Stat. 119. Section 51.8 also issued under 26 U.S.C. 6302(a); Section 51.6302-1 also issued under 26 U.S.C. 6302(a).
Source
Source: T.D. 9544, 76 FR 51249, Aug. 18, 2011, unless otherwise noted.
Amendments
[T.D. 9684, 79 FR 43645, July 28, 2014]