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- Begin by filling out the Taxpayer Information section. Enter your name, Social Security Number (SSN), address, city, state, zip code, and email address. If applicable, include your spouse’s information.
- In the Authorization of Representative section, provide the representative's name and telephone number if you wish to appoint someone to represent you. Remember to attach a completed Power of Attorney form.
- For the Basis for Objection section, clearly explain your reasons for objection. Use additional sheets if necessary. If you're requesting a waiver of late payment penalty only, check the designated box instead.
- Finally, sign and date the form at the bottom. Ensure that both you and your spouse (if applicable) have signed before submission.
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