Form 656-L
Offer in Compromise
(Doubt as to Liability)
CONTENTS
■ What you need to know ................................................................................. 2
■ Important information .................................................................................... 3
■ Form 656-L ................................................................................................... 5
IRS contact information
If you have questions regarding qualifications for an offer in compromise, please call our toll-free number at
1-800-829-1040. You can get forms and publications by calling 1-800-TAX-FORM (1-800-829-3676), by
visiting your local IRS office, or at
Taxpayer resources
The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service
that helps taxpayers and protects taxpayer rights. TAS helps taxpayers whose problems with the IRS are
causing financial difficulties, who've tried but haven't been able to resolve their problems with the IRS, or
believe an IRS system or procedure isn't working as it should. And the service is free. Your local advocate's
number is in your local directory and at You can also call TAS at
1-877-777-4778. For more information about TAS and your rights under the Taxpayer Bill of Rights, go to
The Taxpayer Advocate is your voice at the IRS.
Low Income Taxpayer Clinics (LITCs) are independent from the IRS. LITCs serve individuals whose income
is below a certain level and who need to resolve a tax problem with the IRS. LITCs provide professional
representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free
or for a small fee. For more information and to find an LITC near you, see the LITC page at
or IRS
Publication
4134, Low Income Taxpayer Clinic List. This
Publication is also available online at
or by calling the IRS toll-free at 1-800-829-3676.
656-L
Catalog Number 47516R
Form
(Rev. 1-2018)