I tried doing my taxes and I received a notice saying that I paid excess in social security and I should get a refund from my employer and get a corrected W-2. They don't want to send a corrected W-2. I don't really care about an amount less than $25 being returned to me. Can I still file and not request for a Form 843 to request a refund? Everything I read says there will be penalties, but I don't see any explanation of what those penalties will be if the amount is small.
