Get IRS 656-L 2018
S a process of evaluation and verification by the IRS. If you have supplied information to the Internal Revenue Service or are responding to a notice you received relating to the same matter for which you are submitting your offer, you should resolve the outstanding issues prior to filing the offer. If your issue is being worked by another area, for example you have requested audit reconsideration to resolve whether you are liable for the tax, then an offer should not be filed until the issue is.
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