Department of the Treasury — Internal Revenue Service
656-L
Form
OMB No. 1545-1686
Offer in Compromise
(Doubt as to Liability)
(February 2012)
Section 1
Your Contact Information
IRS Received Date
Your First Name, Middle Initial, Last Name
If a Joint Offer, Spouse’s First Name, Middle Initial, Last Name
Your Physical Home Address
(Street, City, State, ZIP Code)
Mailing Address
(if different from above or P.O. Box number)
Business Name
Business Address
(Street, City, State, ZIP Code)
Social Security Number (SSN)
Employer Identification Number
(Your SSN)
(EIN)
(Spouse SSN)
(EIN not included in offer)
Section 2
To: Commissioner of Internal Revenue Service
I/We submit this offer to compromise, based on doubt as to liability plus any interest, penalties, additions to tax, and additional amounts required by
law (tax debt) for the tax type and period(s) marked below:
[Please mark an “X” in the box for the correct description and fill-in the correct tax period(s)].
1040/1120 Income Tax [List all year(s); for example 1040 2009, 1120 2010, etc.]
941 Employer's Quarterly Federal Tax Return [List all quarterly period(s); for example 03/31/2009, 06/30/2010, 09/30/2010, etc.]
940 Employer’s Annual Federal Unemployment (FUTA) Tax Return [List all year(s); for example 2010, 2011, etc.]
Trust Fund Recovery Penalty as a responsible person of
,
(enter corporation name)
for failure to pay withholding and Federal Insurance Contributions Act taxes (Social Security taxes), for period(s) ending [List all quarterly period(s);
for example 03/31/2009, 06/30/2009, etc.]
Other Federal Tax(es) [specify type(s) and period(s)]
Note: If you need more space, use a separate sheet of paper and title it “Attachment to Form 656-L Dated
.” Sign and date the
attachment following the listing of the tax periods.
Section 3
Amount of the Offer
I/we offer to pay $
Must be more than zero ($0) and payable within 90 days of the notification of acceptance, unless an alternative payment term is approved at the
time the offer is accepted.
Section 4
Terms
By submitting this offer, I/we have read, understand and agree to the following terms and conditions:
Terms, Conditions, and Legal
In the following agreement, the pronoun “we” may be assumed in place of “I” when there are joint
Agreement
liabilities and both parties are signing this Agreement.
I/we agree to the following conditions:
Catalog Number 47516R
Form
656-L
(Rev. 2-2012)