The complete offer investigation can take up to 24 months, depending on inventory levels and case complexity. Doubt as to liability cannot be considered if the tax debt has been established by a final court decision or judgment.An offer based on doubt as to liability will only be considered for those periods/years identified in the offer.In addition, you must provide supporting documentation or evidence that will help the IRS identify the reason(s) you doubt the accuracy of the tax debt. You must provide a written statement explaining why the tax debt or portion of the tax debt is incorrect.To request consideration under doubt as to collectability, do not use the Form 656-L. If you agree that you owe the tax but cannot afford to pay do not file a Form 656-L.If you are unable to pay the amount you owe through an installment agreement and/or equity in your assets, complete Form 656- Offer in Compromise located within Form 656-B, Offer in Compromise Booklet PDF.ĭoubt as to Liability Offer in Compromise Helpful Hints: 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) PDF.ĭoubt as to collectability is when you agree with the amount due, however you are unable to pay the entire amount owed. Understanding this difference will help you determine which application form is the most appropriate for your situation.ĭoubt as to liability is when there is a genuine dispute as to the existence or amount of the correct tax debt under the law. Prior to filing a Doubt as to Liability Offer in Compromise you should understand the difference between doubt as to liability and doubt as to collectability.
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