Instructions for Form 9465 (Rev. January 2022)
https://www.reginfo.gov/public/do/DownloadDocument?objectID=126636401
WebUse Form 9465 if you’re an individual: Who owes income tax on Form 1040 or 1040-SR, Who is or may be responsible for a Trust Fund Recovery Penalty, Who owes employment taxes (for example, as reported on Forms 941, 943, or 940) related to a sole proprietor business that is no longer in operation, or.
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