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Information about Form 656, Offer in Compromise, including recent updates, related forms, and instructions on how to file. Use Form 656 when applying for an offer in compromise (OIC), an agreement between you and the IRS that settles your tax liabilities for less than the full amount owed.

Where to send certain payments and applications other than tax returns. This page provides a quick guide for where to send certain non-return forms, applications, and payments.

If you received a letter notifying you that the IRS rejected your offer, you have 30 days from the date of the OIC rejection letter to request an appeal of the decision. If it’s been more than 30 days from the date of the rejection letter, your appeal won’t be accepted. Remember to mail your appeal to the office that sent you the rejection letter.

Access information on the tax collection process for late filing or paying back taxes.

CP522 informs you we need financial information from you to determine the correct payment for your current installment agreement.

We are reviewing your installment agreement and need you to provide updated financial information. Call us by the date on your notice to prevent your installment agreement from being terminated.

It would be helpful for you to list specific items you do not agree with before you prepare your request for an appeal and the reason for the disagreement.

Tax Tip 2024-54, May 30, 2024 — If the IRS rejects an offer in compromise, taxpayers have 30 days from the date on the rejection letter to request an appeal of that decision.

Tax Tip 2023-71, May 24, 2023 — After the IRS rejects an offer in compromise, taxpayers have 30 days from the date on the rejection letter to request an appeal of the decision.

If we determine that you cannot pay any of your tax debt, we may temporarily delay collection until your financial condition improves.