Instructions for IRS Form 2297

by FarrahY ; Updated July 27, 2017

IRS Form 2297, also known as a Waiver of Statutory Notification of Claim Disallowance, is completed either by a tax examiner in Tax Court, a taxpayer's attorney or by the taxpayer himself when a taxpayer's claim that has been made for a refund is disallowed (or refused) in part or in whole. The Appeals Officer involved with the case may ask the taxpayer to file a Form 2297 if he would like to appeal the decision.

Step 1

Enter the name, address and Employer Identification Number (EIN) on the form. Under the field "Taxable Period Ended," enter each year that a claim for a refund was filed and the amount was either only partially paid or not paid at all. See Resources for an example of a completed form.

Step 2

Add the type of tax that was covered in the return in the field "Kind of Tax" on the Form 2297, for each year. You don't need to write the form number of the return in question.

Step 3

Write the amount of the refund the taxpayer requested in "Amount of Claim," for each year. Depending on the specific case, there are several ways to determine the amount, including using the amount used in IRS Form 843 in the "Amount of Claim" section or entering the entire amount of taxes shown on the return if the claim "Entire Amount of Tax Paid" was filed. If a claim is filed for "such amount as may be due" with no additional details, "indeterminable" should be written in the "Amount of Claim" field, with an explanation on IRS Form 4549 (Income Tax Discrepancy Adjustments) in the "Other Information" section.

Step 4

Enter the amount of the claim that was disallowed in Form 2297 field "Amount of Claim Disallowed," for each year. The taxpayer should sign the form on the "Signature" line. Form 2297 should then be filed with the Tax Court for records.

Warnings

  • There are many circumstances in which this form can be used and others where it may not be needed. Unless you are experienced in tax law, consult a licensed tax attorney in a situation in which you'd like to dispute the Tax Court's decision on the claim.