26 CFR § 51.10
Refund claims
June 25, 2020
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.
[T.D. 9684, 79 FR 43645, July 28, 2014]
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