Form 656-B - Offer In Compromise Booklet Page 29
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32APPLICATION CHECKLIST
Review the entire application using the Application Checklist below. Include this checklist with your application.
Forms 433-A (OIC),
Did you complete all fields and sign all forms?
433-B (OIC), and 656
Did you make an offer amount that is equal to the offer amount calculated on
the Form 433-A (OIC) or Form 433-B (OIC)? If not, did you describe the
special circumstances that are leading you to offer less than the minimum in
the “Explanation of Circumstances” Section 3 of Form 656, and did you
provide supporting documentation of the special circumstances?
Have you filed all required tax returns and received a bill or notice of balance
due?
Did you select a payment option on Form 656?
Did you sign and attach the Form 433-A (OIC), if applicable?
Did you sign and attach the Form 433-B (OIC), if applicable?
Did you sign and attach the Form 656?
If you are making an offer that includes business and individual tax debts, did
you prepare a separate Form 656 package (including separate financial
statements, supporting documentation, application fee, and initial payment)?
Supporting documentation
Did you include photocopies of all required supporting documentation?
and additional forms
If you want a third party to represent you during the offer process, did you
include a Form 2848 or Form 8821 unless one is already on file? Does it
include the current tax year?
Did you provide a letter of testamentary or other verification of person(s)
authorized to act on behalf of the estate or deceased individual?
Payment
Did you include a check or money order made payable to the “United States
Treasury” for the initial payment? (Waived if you meet Low Income
Certification guidelines—see Form 656.)
Did you include a separate check or money order made payable to the
“United States Treasury” for the $186 application fee? (Waived if you meet
Low Income Certification guidelines—see Form 656.)
Mail your application package to
Mail the Form 656, 433-A (OIC) and/or 433-B (OIC), and related financial
the appropriate IRS facility
document(s) to the appropriate IRS processing office for your state. You may
wish to send it by Certified Mail so you have a record of the date it was mailed.
If you reside in:
Mail your application to:
Memphis IRS Center COIC Unit
AK, AL, AR, AZ, CO, FL, GA, HI, ID, KY, LA, MS, NC, NM,
P.O. Box 30803, AMC
NV, OK, OR, TN, TX, UT, WA, WI
Memphis, TN 38130-0803
1-866-790-7117
Brookhaven IRS Center COIC Unit
CA, CT, DE, IA, IL, IN, KS, MA, MD, ME, MI, MN, MO, MT,
P.O. Box 9007
ND, NE, NH, NJ, NY, OH, PA, RI, SC, SD, VT, VA, WY,
Holtsville, NY 11742-9007
WV; DC, PR, or a foreign address
1-866-611-6191
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