OMB No. 1513-0054
DEPARTMENT OF THE TREASURY
ALCOHOL AND TOBACCO TAX AND TRADE BUREAU
IMPORTANT:
OFFER IN COMPROMISE
SEE PAGE 3 FOR
of liability incurred under the provisions of Title 26 U.S.C. enforced and
TERMS AND CONDITIONS
administered by the Alcohol and Tobacco Tax and Trade Bureau
TO: ADMINISTRATOR, TTB
FOR TTB USE ONLY
DATE
NAME AND ADDRESS OF PROPONENT
1.
OFFER IS (CHECK APPL. BOXES)
CASH
CONTROL NUMBER
CHECK
PAYMENT AGREEMENT
T
TAXPAYER IDENTIFICATION NUMBER
2.
AMOUNT SUBMITTED WITH
PERMIT LICENSE, OR REGISTRY
THIS FORM
NO. (If applicable)
$
THIS OFFER IS SUBMITTED BY THE UNDERSIGNED TO COMPROMISE A LIABILITY RESULTING FROM ALLEGED VIOLATIONS OF LAW OR
3.
FAILURE TO PAY TAX AS FOLLOWS (state specifically the nature of the alleged violation; the sections of law and regulations alleged to have been
violated; the kind and amount of unpaid tax liability; and for each violation, the period involved. If necessary, use a separate sheet.)
OFFERS COMPROMISING AN OUTSTANDING TAX LIABILITY. If you are submitting this offer to compromise an outstanding tax liability, please
4.
indicate the reason(s) you are submitting the offer:
a.
DOUBT AS TO COLLECTIBILITY
b.
DOUBT AS TO LIABILITY
(Unable to pay)
(Disagree about liability or the amount of the liability)
THE FOLLOWING FACTS ARE SUBMITTED AS REASONS FOR THIS OFFER
5.
(If space is insufficient, please attach a separate continuation sheet.)
THE TOTAL SUM OF THE OFFER IS $ ______________________________________.
6.
IF PAYMENT IN FULL IS NOT SUBMITTED WITH THIS OFFER, DESCRIBE BELOW THE AMOUNT OF EACH PAYMENT AND WHEN THE
PAYMENT(S) WILL BE MADE.
As required by section 6621 of the Internal Revenue Code, the Alcohol and Tobacco Tax and Trade Bureau (TTB) will add interest to the
unpaid balance of any portion of the offered amount related to tax from the date the offer is accepted until the date you completely pay
the full amount of the offer. TTB compounds interest daily, as required by section 6622 of the Internal Revenue Code.
Under penalties of perjury, I declare that I have examined this offer,
including accompanying schedules and statements, and to the best
of my knowledge and belief, it is true, correct, and complete. I have
FOR TTB USE ONLY
read all terms and conditions discussed on page 3 of this form, and I
8. I accept waiver of the statutory period of limitations
understand and agree to all of these terms and conditions.
for the Alcohol and Tobacco Tax and Trade Bureau
SIGNATURE OF AUTHORIZED TTB OFFICIAL
7a. SIGNATURE AND TITLE OF TAXPAYER-PROPONENT
7b. DATE
7c. SIGNATURE AND TITLE OF TAXPAYER-PROPONENT
7d. DATE
TITLE
DATE
TTB F 5640.1 (09/2014)
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