Doubt as to Liability OIC
Form 656-L: Challenge the Tax Itself
Most OICs argue you can't pay. Form 656-L argues the IRS has the wrong number — that the tax assessment itself is legally or factually incorrect. You're not asking for mercy; you're telling the IRS: "You got this wrong, and here's why." If you win, the tax is reduced to the correct amount — not based on what you can afford.
Get Your Free Tax Relief Review
A specialist will review your case and outline your options — completely free.
Get Free DATL Help
Get Your Free Tax Relief Review
A specialist will review your case and outline your options — completely free.
Form 656-L (DATL) vs. Form 656 (DATC)
| Feature | Form 656 (DATC) | Form 656-L (DATL) |
|---|---|---|
| What You Argue | I cannot pay the full amount (collectibility) | The IRS assessment of the tax is wrong (liability) |
| Filing Fee | $205 (waived for low-income) | No filing fee — DATL OICs have no application fee |
| Down Payment | 20% of offer (lump sum) or first monthly payment | No down payment required — no payment with application |
| Financial Disclosure | Form 433-A (OIC) with full financials required | No financial disclosure required — the OIC unit evaluates only the legal/factual basis |
| Success Rate | ~33-40% of OICs accepted | Higher acceptance when the legal argument is strong — but fewer cases qualify |
| Common Grounds | Limited income/assets, economic hardship | IRS miscalculated tax, wrong filing status, missed deductions, statute issues, identity theft |
The IRS Made a Mistake — Prove It
We evaluate whether you have a viable Doubt as to Liability case and file Form 656-L with the legal and factual argument the IRS OIC unit needs to approve your offer. Free DATL evaluation.