| IF you and the Internal Revenue Service disagree on | | | | involve less bureaucratic red tape. |
| the amount of your taxes or you do not have enough | | | | Complete the sections 1-3 of IRS Form 656-L, including |
| money to pay back taxes that you owe, you and the | | | | your name, address, telephone number, and tax |
| Internal Revenue Service might enter into an Offer in | | | | identification numbers, such as your Social Security |
| Compromise. If accepted, an Offer in Compromise will | | | | Number and/or business tax identification. |
| allow you to settle your tax obligation for less than the | | | | Show your figure for your Offer in Compromise in |
| Internal Revenue Service says you owe. | | | | Section 4. Remember that a ridiculously low offer will |
| IRS Form 656-L is used in the situation where you | | | | be immediately rejected. Make your offer reasonable, |
| wish to make an Offer in Compromise on your tax | | | | realizing that the Internal Revenue Service would |
| obligations because your taxes were incorrectly | | | | prefer to have all of their money. |
| assessed. You will use Internal Revenue Service Form | | | | Check the boxes next to the type of tax involved and |
| 656, if your Offer in Compromise is due to the fact | | | | indicate the years or tax periods pertinent to your |
| that you cannot afford to pay. | | | | Offer in Compromise in Section 5. |
| You can go to the Internal Revenue Service website | | | | Assert your position that the assessed tax is incorrect |
| and download IRS Form 656-L to make am Offer in | | | | and attach any documentation that will support your |
| Compromise. | | | | argument in Section 7. |
| Be sure to review the alternatives to an offer in | | | | Sign IRS Form 656-L in section 8 and continue to fill out |
| compromise, which are included with IRS Form 656-L. | | | | any relevant information in Sections 9-11. |
| It is possible that an alternative to an Offer in | | | | Mail the form to the indicated address. |
| Compromise may work better in your situation and | | | | |