Form 8278-2026

1. Click ‘Get Form’ to open it in the editor.
2. Begin by entering the taxpayer’s name in the designated field. Ensure you include only one name for accuracy.
3. Fill in the address of the taxpayer. Note that any new address will affect all returns filed under the same TIN.
4. Select the appropriate MFT by checking either IMF 55 for individuals or BMF 13 for business entities.
5. Indicate if there is no statute of limitations on the assessment by checking the corresponding box.
6. Enter the year for which the penalty is being assessed, ensuring it aligns with the relevant tax period.
7. Input the SSN or EIN of the taxpayer against whom the penalty is being assessed.
8. Complete columns 9(a) to (f) with accurate penalty code sections and amounts, circling any PRN not listed on the form.
9. Ensure both Originator and Manager sign where required, as management approval is necessary for penalty assessments.

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