§57.9. Refund claims.
26 C.F.R. § 57.9
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.
Notes, amendments, and revision history
Authority
Authority: 26 U.S.C. 7805; sec. 9010, Pub. L. 111-148 (124 Stat. 119 (2010)). Section 57.3 also issued under 26 U.S.C. 6071(a); Section 57.7 also issued under 26 U.S.C. 6302(a); Section 57.6302-1 also issued under 26 U.S.C. 6302(a).
Source
Source: T.D. 9643, 78 FR 71487, Nov. 29, 2013, unless otherwise noted.