Make checks payable to the United States Treasury and attach to the front of your Form 656 Offer in Compromise. Completed financial statements and required application fee and initial payment must be included with your Form 656. WARNING The attached Form 656 is intended for tax professional use only and must not be used by the individual taxpayer. However it is recommended. Include the 186 application fee and initial payment personal check cashier s check or money order with your Form 656....
irs form 656

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