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A proof of claim is a form used by the creditor to indicate the amount of the debt owed by the debtor on the date of the bankruptcy filing. The creditor must file the form with the clerk of the same bankruptcy court in which the bankruptcy case was filed. Secured Claim Under 11 U.S.C. 506 (a)
Purpose of Form Use Form 843 to claim a refund or request an abatement of certain taxes, interest, penalties, fees, and additions to tax.
Attach redacted copies of any documents that support the claim, such as promissory notes, purchase orders, invoices, itemized statements of running accounts, contracts, judgments, mortgages, and security agreements.
A proof of claim is a statement filed with the bankruptcy court listing debts owed by the debtor to a particular creditor.
The IRS may file a Form 4490, Proof of Claim for Internal Revenue Taxes, with the court or location mandated by state law to give notice of taxes due. By filing a POC the Service is notifying the estate administrator of taxes due, putting the Service in a higher priority among other creditors to be paid.
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A Proof of Claim is a written statement and any supporting documentation which describes the reason the debtor owes the creditor money. The claim must be filed using Official Form 410.
When the IRS does not receive notice in an individual asset case in sufficient time prior to the bar date to file a timely proof of claim, the debt owed to the IRS is not discharged. See IRM 5.9.

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