Irs Form 656 L 2016

2 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. Form 656-L Offer in Compromise Doubt as to Liability CONTENTS What you need to know. 2 Important information. Irs. gov. For additional assistance use the on line Offer In Compromise Pre-Qualifier tool at http //irs. treasury. gov/oicprequalifier/. IMPORTANT NOTE You cannot submit an offer based on doubt as to liability Form 656-L and a separate offer based on doubt as to collectibility Form 656 at the same time. If you have a legitimate doubt that you owe part or all of the tax debt you will need to complete a Form 656-L Offer in Compromise Doubt as to Liability. You may get a Form 656-B by calling the toll free number 1-800-829-1040 by visiting a local IRS office or at www. irs. gov. For additional assistance use the on line Offer In Compromise Pre-Qualifier tool at http //irs. To request consideration under doubt as to collectibility do not use this form. You must complete a Form 656 Offer in Compromise found in Form 656-B Offer in Compromise Booklet. Catalog Number 47516R www.irs.gov Form 656-L Rev. 1-2016 Page 2 INSTRUCTIONS FOR FORM 656 L OFFER IN COMPROMISE DOUBT AS TO LIABILITY Your Rights as a Taxpayer Each and every taxpayer has a set of fundamental rights they should be aware of when dealing with the IRS. Explore your rights and our obligations to protect them. What is a Doubt as to Liability offer amount of the correct tax debt under the law. If you believe you do not owe any tax you should pursue alternative solutions listed below. Note Do not include any payment s with the Form 656-L. No deposit or application fee is required for a doubt as to liability offer. IMPORTANT INFORMATION What alternatives do I have to sending in an Offer in Liability When you disagree with the accuracy of a tax debt depending on the situation and the type of tax the IRS has other available remedies. You can get forms and publications by calling 1-800-TAX-FORM 1-800-829-3676 by visiting your local IRS office or at www*irs*gov* Taxpayer resources The Taxpayer Advocate Service TAS is an independent organization within the Internal Revenue Service IRS that helps taxpayers and protects taxpayer rights. They help 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 taxpayeradvocate. irs. gov* You can also call them at 1-877-777-4778. For more information about TAS and your rights under the Taxpayer Bill of Rights go to taxpayeradvocate. irs. gov* The Taxpayer Advocate Service is your voice at the IRS* You may also be able to receive assistance from a Low Income Tax Clinic LITC. 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.