Page 25 - OIC Guide

DOUBT AS TO LIABILITY

- If you have a legitimate doubt that you owe part

or all of the tax debt, complete and submit a Form

656-L, Offer in Compromise (Doubt as to Liability).

To request a Form 656-L, visit www.IRS.gov or a

local IRS office or call toll-free 800-TAXFORM

(800-829-3676).

- Not e: Do not submit bot h an offer under

Doubt as t o Liabilit y and an offer under Doubt

as t o Collect ibilit y or Effect ive Tax

Administ rat ion at t he same t ime.

- You must resolve any doubt you owe part or

all of t he t ax debt before submit t ing an offer

based on your abilit y t o pay.

TRAINBYUS: TRANSFORMING DIGITAL LEARNING