Final answer:
Form 843 is used to file abatement for assessed interest, assessed penalties, and tax overpayments, but NOT for overassessments.
Step-by-step explanation:
Subject: Law
Grade: College
Answer:
Form 843 is used to file abatement for assessed interest, assessed penalties, and tax overpayments. It is NOT used to file abatement for overassessments. Overassessments are actually filed through Form 843, so it is incorrect to say that Form 843 is used to file abatement for overassessments.