- 5.8.2.1 Overview
- 5.8.2.2 Initial Receipt of Offers
- 5.8.2.3 Form 656, Offer in Compromise
- 5.8.2.4 Signatures
- 5.8.2.5 Initial Processing of Offers in Centralized Offers in Compromise Sites
- 5.8.2.6 Emergency Processing
- 5.8.2.7 Processing Deposits Received With Offers
- 5.8.2.8 Processing Offers to be Assigned to Area Offices From Centralized Offers in Compromise Sites
- 5.8.2.9 Interoffice Transfers
- 5.8.2.10 Powers of Attorney
- 5.8.2.11 Processing of Forms 4844 From Automated Collection Services, Toll Free, or Other Service Divisions
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Jurisdictional responsibility must be determined upon receipt of a taxpayer's proposal to compromise. This section provides instructions for initial case processing on new offers. It also provides directions for processing payments, powers of attorney, and emergency case processing.
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All initial offer receipts that are submitted based on Doubt as to Collectibility (DATC), Effective Tax Administration (ETA), or Doubt as to Liability (DATL) for either Trust Fund Recovery Penalty (TFRP) or Personal Liability for Excise Tax (PLET) must be processed by the appropriate Centralized Offer In Compromise (COIC) site. Form 656 instructions advise taxpayers to send offers to the appropriate COIC site based on the taxpayer's state of residence.
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If the taxpayer resides in Alaska, Alabama, Arizona, California, Colorado, Hawaii, Idaho, Kentucky, Louisiana, Mississippi, Montana, Nevada, New Mexico, Oregon, Tennessee, Texas, Utah, Washington, Wisconsin, or Wyoming, the offer will be processed by the Memphis COIC Unit
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If the taxpayer resides in Arkansas, Connecticut, Delaware, District of Columbia, Florida, Georgia, Illinois, Indiana, Iowa, Kansas, Maine, Maryland, Massachusetts, Michigan, Minnesota, Missouri, Nebraska, New Hampshire, New Jersey, New York, North Carolina, North Dakota, Ohio, Oklahoma, Pennsylvania, Puerto Rico, Rhode Island, South Carolina, South Dakota, Vermont, Virginia, West Virginia, or if they have a foreign address the offer will be processed by the Brookhaven COIC Unit.
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DATL offers , other than those mentioned above, will be submitted on a Form 656-L and will be forwarded to the centralized DATL processing unit located at the Brookhaven campus for screening and processing. Forward the offer using Form 3210, Document Transmittal, to:
Internal Revenue Service
Centralized DATL Unit
PO Box 480 Stop 661
Holtsville, NY 11742-0480The centralized DATL unit will utilize the full range of campus resources, including the Examination function, to resolve legitimate liability issues raised. If the campus classification function concludes that the issues involved require area office Examination function scrutiny, the centralized DATL unit will forward the offer to the area office Examination OIC coordinator
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Offers that are received elsewhere by Service employees must be immediately date stamped and forwarded to their respective COIC site for processing within 24 hours of receipt. When an offer is received on an assigned case by a field revenue officer (RO), Form 657, Offer in Compromise Revenue Officer Report, must be completed and attached to the offer package. This form is to be signed by the RO and approved by the manager. The RO should retain all information related to the collection case and forward only the following information to COIC:
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Form 656, Offer in Compromise
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Form 657, Offer in Compromise/Revenue Officer Report
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ICS history sheets
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Collection Information Statement (CIS) with attached substantiation
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Current Form 2848, Power of Attorney and Declaration of Representative or Form 8821, Tax Information Authorization, if applicable
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Any information gathered during the field investigation that verifies or refutes amounts claimed on the CIS submitted with the offer
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Form 656-A, Income Certification for Offer in Compromise Application Fee, if applicable
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Application fee and Lump Sum Cash (20%) or Initial Periodic Payment(s), if applicable
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The above information should be transmitted to the appropriate COIC site using Form 3210, Document Transmittal, and must be sent by traceable methods if an application fee and/or payment is attached.
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Individuals or self-employed taxpayers filing a DATC or ETA offer should complete and attach the Form 433-A, Collection Information Statement for Wage Earners and Self-Employed Individuals, and a Form 433-B, Collection Information Statement for Businesses, if the taxpayer is self-employed.
Note:
A 433-B may not be required if information provided by the taxpayer includes a current Profit and Loss statement and/or sufficient information to make a determination.
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Two or more taxpayers who jointly owe the same liability (including spouses living separately or divorced) may submit a joint OIC on one Form 656 showing each name, address, and taxpayer identification number. However, separate offer forms (one for each person) may be submitted if the individuals deem it to be appropriate for their particular situation.
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Taxpayers who owe both joint and individual liabilities must submit two offers.
Note:
These taxpayers should never be asked to submit three offers, even if they each owe separate and joint liabilities. There should only be as many offers as there are entities.
If… Then… The taxpayers owe joint years and in addition one of the parties individually owes tax -
One Form 656 listing the joint tax periods (both parties must sign) and a 2nd Form 656 listing the tax periods owed by the individual (only the individual signs this offer), or
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One Form 656 from the individual listing all periods owed, including the joint years and 2nd Form 656 from the other party listing all periods owed including the joint years (the individuals will sign their own Form 656).
The taxpayers each owe separate liabilities and together owe joint liabilities One offer from each taxpayer with each individual listing all taxes from all periods owed, including the joint and separate years owed, for a total of two offers. Each individual taxpayer must sign their own Form 656. A taxpayer is solely responsible for a liability (e.g., employment taxes) and jointly responsible for another liability (e.g., income taxes) and only one person is submitting the offer Only one Form 656 is required, listing all of the liabilities. Note:
See IRM 5.8.6, Collateral Agreements, for information concerning co-obligor agreements.
A taxpayer submits a joint offer for joint liabilities and also owes other liabilities (e.g., employment taxes, TFRP), either solely or jointly with other persons Separate offers must be submitted for each entity. -
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All other forms of business entities (partnerships, corporations, limited liability companies, etc.) should submit the Form 433-B, Collection Information Statement for Businesses.
Note:
A 433-B may not be required if information provided by the taxpayer includes a current Profit and Loss statement and/or sufficient information to make a determination.
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Taxpayers who submit an offer to compromise individually owed tax and also have a substantial interest in an ongoing business may be required to submit a Form 433-B for that business.
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When corporate offers are being considered, corporate officers, shareholders, or others determined to be responsible for a TFRP may be required to submit a Form 433-A. When partnership or LLC offers are being considered, the general partners and the LLC's owners may be required to submit a Form 433-A as well.
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In conjunction with an acceptance letter, Form 656 constitutes a binding agreement between the government and the taxpayer.
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Each separate tax period and type of tax must be indicated on the Form 656. TFRP assessments made prior to August 2000, will be assessed on the last quarter only, while those made after August 2000 will include an assessment for each quarter. Verification on IDRS will be required to determine how the assessment was completed. If an offer is accepted that has TFRP assessments, the case file must include information identifying the BMF periods that comprised the TFRP assessment.
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A taxpayer may submit an offer that does not include all outstanding liabilities. Prior to accepting the offer, the Form 656 should be amended to include all outstanding tax liabilities.
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An offer submitted on Form 656-L, under DATL criteria, will be accepted for only the tax periods that are in question.
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Taxpayers may use the designated space on the Form 656, Offer in Compromise, or attach a separate statement to explain why they are submitting the offer.
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If special circumstances exist, the taxpayer should explain the situation under Item 9 of the Form 656 (or attach a separate statement) and include all supporting documents to assist in verification of the special circumstance that is being claimed.
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Each taxpayer that is party to an OIC should personally sign the Form 656. When unusual circumstances prevent this (e.g. the taxpayer is incapacitated), an authorized representative may sign for the taxpayer.
The case file should include a copy of the properly executed Form 2848, Power of Attorney and Declaration of Representative, Form 8821, Tax Information Authorization; or CFINQ print as verification of the representative's authority.
Note:
Geographical distances between the representative and the taxpayer is not an acceptable reason for a representative to sign on the taxpayer's behalf.
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Since the CIS requires certification under penalty of perjury, the taxpayer(s) must personally sign the Form 433-A and/or 433-B.
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In the case of joint OIC's, all parties, or their designated representative as explained in paragraph (1) above, must sign the Form 656 to ensure the provisions of the agreement bind all parties.
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Offers submitted for corporations should reflect the corporate name on the first signature line. The signature name and title of the authorized officer should be reflected on the second line.
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An offer submitted by the fiduciary of an estate of a deceased taxpayer will be binding on the taxpayer's estate to the extent that it would be binding on a taxpayer who submits an offer on their own behalf. Include in the case file a copy of the fiduciary's appointment document.
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If an offer is submitted on behalf of a deceased taxpayer, when there is no estate, the individual who signs the offer must have authority. This authority can be designated by a will appointing that individual as the executor or by written authorization from the probate court.
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When an offer is received in the COIC site, an employee will:
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Date stamp the form upon receipt in the "IRS Received Date Stamp" block of Form 656, and create separate offer sorts, as follows:
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Form 656 with check(s) for more than $150
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Form 656 with check for $150 only and no waiver
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Form 656 with waiver and a check for more than the $150 application fee
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Form 656 with check for $150 and a waiver
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Form 656 with waiver only
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Appeals Collection Due Process (CDP) offers, with checks
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Out of Area Transfers, with checks
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DATL (Form 656-L ), with checks
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Verify the case is the type of offer that is processed by the COIC site and if not, immediately route it to the proper jurisdiction.
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If the offer is the responsibility of the Collection function, query IDRS to ensure the receipt is a new offer.
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If the offer is the responsibility of the Collection function, add the offer to the AOIC data base as a "U" case (except for Appeals CDP and DATL offers).
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The following fields should be completed on the AOIC record:
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Screen 1 — complete the IDRS TIN, OFFER TIN, and DATE RECEIVED fields.
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Y-Entity screen — complete the name control field, the complete name and address of the taxpayer(s) as reflected on the Form 656, Offer in Compromise.
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Write the AOIC offer number on the top right corner of Form 656, Offer in Compromise, in "red ink."
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Write the AOIC offer number in blue or black ink in the upper left hand corner of the remittance.
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Upon receipt, COIC will prepare the Form 13479, COIC Remittance Tracking Report. See IRM 5.8.3.5, Processing Application Fees and Offer Payments/and Deposits, for instructions on preparation and processing.
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Use one line on the report for each remittance. One offer may have more than one line completed on Form 13479, COIC Remittance Application Fee Tracking Report, if accompanied by multiple remittances.
Note:
Do not put more than 5 offers on one Form 13479.
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Enter the IRS received date of the offer and remittance amount. Each Form 13479, COIC Remittance Tracking Report, must list the offers received on the same date.
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For those offers loaded on AOIC, write the offer number on the upper left hand corner of the remittance(s) and in the "Offer #" column on the Form 13479, COIC Remittance Tracking Report.
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For all offers received with remittances:
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Complete the "SSN/EIN" , "Name Control" , "Check Amount" , "Check No." , and "Check Type" (e.g., money order, bank check, government check, personal check, etc.) columns.
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Attach all remittances to the front of Form 13479. Secure acknowledgement of receipt of the Form 13479 and the checks by Receipt and Control/Payment Perfection Unit (PPU) by obtaining their initials in the column marked "Campus Support Initials."
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Secure the remittances to Form 13479 and release to PPU after they have acknowledged receipt.
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Retain Parts 2 and 3 of the Form 13479 with the batch of offers and forward for assignment to the PE.
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Review submitted documents for an emergency processing request (i.e. "Please Rush" , "Urgent Matter" , etc.). See IRM 5.8.2.6, Emergency Processing, for these requests.
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Taxpayers may occasionally request that their offer be expedited due to an emergency or perceived emergency situation. Situations that may warrant expedited case processing include:
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A contract or business agreement requiring the taxpayer, as a condition of the contract or agreement, to resolve the tax liability by a specific date.
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Availability of the money to fund the offer is limited to a certain time.
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A terminal illness may affect the ability to complete the payment terms.
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Offers received with a request for expedited processing should be referred to management for a decision on whether or not expedited treatment is warranted.
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If a decision is made to expedite offer processing, the manager should document the AOIC history, indicating the basis for the decision. The Form 656 should be clearly labeled at the top "Emergency Processing Requested," and an immediate processability determination and assignment for investigation should be made. Every effort should be made to close the offer within 90 calendar days of receipt. In an attempt to bring the case to a prompt and timely resolution and to meet the special needs of the taxpayer, immediate contact should be made with the taxpayer to request any additional information needed.
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If a decision is made not to expedite the case, the manager should document the basis for the decision on the AOIC history. Contact the taxpayer by telephone or correspondence explaining the basis for the decision. The case should be worked under routine processing.
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Deposits submitted with an offer to compromise a liability or during the pendency of an OIC will not be applied to the liability until the offer is accepted unless the taxpayer provides written authorization for application of the payments. The partial payments required under TIPRA are not deposits, but rather nonrefundable payments of tax. Voluntary payments submitted in connection with an offer to the extent they exceed the required initial payment, will be applied as payments of tax unless designated as a deposit by the taxpayer on the Form 656.
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Deposits are defined as payments of part or all of the offered amount submitted prior to acceptance. Offers do not require deposits, but deposits can be made with new offers or any time while an OIC is being considered. .
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Although deposits are voluntary payments and generally not required, a deposit may be required when considering a compromise of an accepted offer as discussed in IRM 5.8.9.3, Potential Default Cases
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Deposits are not treated as payments of tax upon receipt. Rather, they are held in a special deposit fund commonly referred to as the "4710 Account." The deposit is not reflected on IDRS nor applied to any specific tax period until the offer is accepted. For those offers previously loaded on AOIC, the amount will be annotated on the Deposit Screen of the taxpayers AOIC record by the MOIC employee processing the remittance.
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COIC sites will treat any remittance (including those for $150) received with DATL offers (non-TFRP/PLET) as a deposit. Since such offers are not loaded onto AOIC, and will be manually monitored by MOIC. Employees should list any such remittances on the Form 13479 and prepare the Form 2515 for processing. Utilize the RACS deposit numbering system provided by MOIC to generate and enter a 10-digit control number on both the Forms 13479 and 2515.
Note:
A PDF fillable version of the Form 2515 is accessible on the IRS Intranet.
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During the course of an investigation an OI must process any payment received on a pending offer within 24 hours of receipt. The employee who receives the payment will:
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Prepare Form 13479
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Generate Form 2515 from AOIC (make one copy or print 2 copies).
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Complete form(s) and attach the payment(s)
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Forward the Form 13479, Form 2515, and remittance to Payment Check Conversion (PCC) for deposit
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Forward a copy of the Form 2515 to MOIC. Attach the Form 3210
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Attach Form 3210, Document Transmittal, and include the following information:
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Offer number
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Taxpayer's ID number and name
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Amount of the payment
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Transmit the payment by traceable methods to the appropriate MOIC unit for processing.
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Once the COIC sites have loaded the offer to AOIC and completed initial processing, pending offers in the following categories will be transferred to the appropriate Area office to be worked in a field group, except for those self-employed taxpayers meeting the criteria listed in paragraph 3 below.
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Corporations
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Partnerships
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Estates and trusts
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Currently incarcerated taxpayers
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Trust Fund Recovery Penalty (TFRP) - Doubt as to Liability (DATL)
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Any business with employees
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Closely held corporations
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Limited Liability Partnership (LLP) and Limited Liability Company (LLC)
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Partners in a partnership which serves as a primary source of income
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Sole proprietors with gross receipts over $500,000
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Out of business companies
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Prior to the transfer of self-employed cases to an Area office, COIC will:
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Send the taxpayer the AOIC Combination letter using "Option A"
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Include the following in-house research in the case file:
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Accurint
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Basis 100, if real estate ownership is indicated on the CIS.
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Copy of the NFTL, if notice of filing is on the Automated Lien System (ALS).
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Only those self-employed taxpayers meeting the following criteria, will be retained and processed in the COIC sites:
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Offers that meet the criteria for "Screen for Obvious Full Pay" processing.
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Offers requiring issuance of "Option-Y" on the AOIC Combination letter to secure an additional Form 656, required initial payment and application fee or Form 656-A. See IRM 5.8.3.7, Forms 656 Application Fee Requirements TIPRA Payments and Perfection, for additional information on when it is appropriate to secure an additional Form 656, application fee, and required initial payment. COIC sites will also include all applicable case-building and perfection paragraphs in the Combination letter.
Note:
Cases meeting field criteria, but needing multiple offers, will be perfected in the COIC sites and will be shipped to the field immediately upon receipt of the taxpayers response is received. The site will not determine if the taxpayer substantively replied to the request for information. If no reply is received, the site will close the offer as a processable return.
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Previously self-employed but currently unemployed.
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Self-employed taxpayers with gross receipts of $500,000 and no employees.
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All offers forwarded to Area offices for investigation will be sent to a central point designated by the Area office. Prior to transferring a case to an Area office, COIC will send the taxpayer an AOIC transfer letter. Within five (5) business days of receipt of the offer case file from the COIC site, the Area office will:
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Acknowledge receipt of the offer file(s) by signing and returning the acknowledgement copy of Form 3210, Document Transmittal.
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Accept transfer of the offer record on AOIC
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Determine the destination of the offer assignment and reassign the offer to the appropriate offer group on AOIC.
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Send the offer file to the appropriate group manager for assignment.
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If assignment to an offer specialist does not or will not take place within 45 days of the transfer from COIC to the Area office, the Area office will:
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Contact the taxpayer (verbally or in writing) and advise of the status of the case and expected assignment date. If the taxpayer is verbally notified, the contact must be documented in the ICS history. If the taxpayer is notified in writing, a copy of the letter must be kept with the offer file.
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The location of the case at the end of the 45-day period will determine who will contact the taxpayer: the drop point group or the assigned group.
The date COIC transferred the case on AOIC will be used as the start date for the 45 day calculation.
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Within five business days of receipt of the offer case file from the COIC site, the Area office will:
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Acknowledge receipt of the offer file(s) by signing and returning the acknowledgement copy of Form 3210, Document Transmittal.
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Accept transfer of the offer record on AOIC.
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Determine the destination of the offer assignment and reassign the offer to the appropriate offer group on AOIC.
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Send the offer file to the appropriate group manager for assignment.
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Send a letter to the taxpayer providing the address of the office that will handle the investigation including a name and phone number of a contact person and an anticipated date of assignment to an offer investigator, if available. The AOIC Transfer Letter may be used for this purpose.
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Offer cases may be transferred from one office or site to another if:
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the taxpayer relocated,
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the case was originally received in the wrong jurisdiction, or
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the work has been realigned.
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Misdirected offers without remittances should be transferred from one COIC site to another while in "U" (undetermined) status, before a processability determination is made.
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Misdirected offers with remittances will be reviewed by the COIC sites for processability determinations.
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If the offer is not processable, the receiving site will return the offer and follow procedures outlined in IRM 5.8.3.4, Processability.
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If processable, the receiving COIC site will make the appropriate AOIC entries and process the remittances in accordance to IRM 5.8.3.5, Processing Application Fees.
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Transfer the offer to the appropriate COIC site based on the location of the taxpayer's place of residence. The receiving COIC site will be responsible for completing the "Screen for Obvious Full Pay," case building, and/or issuance of the Combo letter.
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Misdirected offers received and determined to be under the jurisdiction of Appeals, as a result of a CDP hearing, will not be transferred between COIC sites. Follow the procedures outlined in IRM 5.8.3.4.2, Determining Processability for Appeals Collection Due Process Offers.
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Transfers from one office or COIC site to another should be made if the taxpayer relocates and either the investigation has not been started or there is a substantial change in circumstances. Transfer letters should be generated and sent to the taxpayer by the transferring office or COIC site.
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To transfer cases, the transferring office should take the following steps:
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Document the history with the taxpayer's new address and the location of the receiving office.
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Correct the address on the Y-Entity screen on AOIC.
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Prepare and mail the AOIC transfer letter.
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Transfer the case on AOIC (press (C)ontrol and (T)ransfer and input the correct area office code).
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Prepare the Form 3210, Document Transmittal, and mail the case by traceable mail to the receiving office.
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Taxpayers who wish to be represented must submit a properly executed Form 2848, Power of Attorney and Declaration of Representative. Input the representative's information on AOIC and retain a copy of the form in the paper case file. Forward the original for recording on the Centralized Authorization File (CAF).
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Send all original correspondence to the taxpayer and provide a copy to the representative unless the taxpayer has indicated otherwise by checking item b on line 7 of Form 2848.
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Individuals who are not entitled to practice before the IRS with respect to a collection matter (such as unenrolled return preparers) may accompany taxpayers to meetings with a completed Form 8821, Taxpayer Information Authorization, or other proper authorization, and receive and provide information that relates to the offer investigation. They are not authorized to represent the taxpayers or sign documents relating to offers in compromise.
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If the Form 2848 does not include liabilities that are included on the offer, a letter cannot be sent to the representative covering these periods. Instead, send a redacted letter to the representative. The letter sent to the taxpayer can request completion of a Form 8821 or a Form 2848 to cover the missing periods.
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Attorneys, Certified Public Accountants (CPA), enrolled agents, or enrolled actuaries are generally the only practitioners authorized to represent taxpayers before the IRS on collection matters.
Note:
An "unenrolled" return preparer is an individual, other than an attorney, CPA, enrolled agent, or enrolled actuary, who prepares and signs a taxpayers return as a preparer, or who prepared a return but is not required to sign the return. An unenrolled return preparer cannot represent a taxpayer before the IRS on any collection matter. An unenrolled return preparer, however, may represent a taxpayer before the IRS in certain other limited situations. See IRM 5.1.10.5.2, Right to Representation.
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During the course of the investigation, a taxpayer may submit a Form 2848 designating a third-party as their representative or power of attorney, or the taxpayer may submit a Form 8821 designating an appointee or may complete item 14 on the Form 656, Offer in Compromise, for a "Third Party Designee" . When properly completed and filed by the taxpayer, each of these documents should be recognized during an investigation, and interaction with the third party should be governed by the parameters allowed within each of these authorization forms.
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Form 2848 — authorizes an eligible individual (e.g. attorney, CPA, enrolled agent, or enrolled actuary) to represent as well as receive confidential information.
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Form 8821 and item 14 on the Form 656.
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The table below provides guidance to assist in distinguishing the differences between the Form 2848, Form 8821, and item 14 on the Form 656.
Type of Form Designee may be individual or entity Designee can inspect limited tax info. Designee may receive limited written info. Designee can represent TP on collection matters Designee can execute waivers, consents, etc. TP can designate more than one individual/ entity on the form Designee may redelegate to another individual or entity Unenrolled return preparer can be designated Form 8821 Either Yes Yes No No Yes No Yes Form 656, item 14 Individual Only Yes No No No No No Yes Form 2848 Individual Only Yes Yes Yes Yes Yes Yes (Individuals Only) Yes (but only for non-collection matters)
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If Form 8821 is missing critical information that can only be provided by the taxpayer (e.g., tax years, type of tax, missing taxpayer signature, date) it will be returned to the taxpayer.
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Information that may be disclosed to the designee is limited to the type of tax, tax form number, tax years or periods, or specific tax matter that is listed on Form 8821, item 3.
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If Form 8821, item 5a is checked, the designee is also entitled to receive copies of tax information, notices, and other written communication on an ongoing basis for the type of tax, tax form number, tax years, or specific tax matter listed under item 3.
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The designee is not authorized to respond to any type of correspondence on behalf of the taxpayer if the response advocates a position that would indicate that the designee is taking on a representational role.
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Mail the original Form 8821 to the appropriate Centralized Authorization File (CAF) campus in Memphis, Ogden, or Philadelphia (International), depending on the taxpayer's state of residence.
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Form 8821 may also be faxed. Refer to page 2 of Form 8821 for detailed fax information and location. If the form is faxed, retain the original in the case file. Document the history to indicate the date and campus to which the form was sent.
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The information and/or documentation that may be disclosed to the designee is limited only to information and/or documentation necessary to process an offer.
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Information may include tax liabilities omitted on the Form 656, item 5, or unfiled tax returns affecting the acceptance of the offer.
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As of March 2004, the IRS will not honor a Form 2848 if it designates a representative who is not authorized to practice. Further, the form will not be treated as a Taxpayer Information Authorization. Form 8821 is required to allow those individuals, who cannot practice before Collection personnel, access to tax information beyond what would be allowed if they checked Form 656.
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Taxpayers may authorize a student who works in a Low Income Taxpayer Clinic (LITC) or Student Tax Clinic Program (STCP) to represent them under a special order issued by the Office of Professional Responsibility (OPR). A copy of the letter from OPR authorizing practice before the IRS must be attached to the Form 2848. Students who have been authorized to practice by a special order may, subject to any limitations set forth in the letter from OPR, represent taxpayers before any IRS office and should be treated the same as any other taxpayer representative designated on the Form 2848.
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The power to sign the taxpayer's tax returns can be granted only in limited situations. Refer to the Form 2848 and Treasury Regulations §§ 1.6012–1(a)(5) and 1.6061-1(a) for additional information.
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If a joint return has been filed, one or both spouses may choose to be represented by a POA. If both spouses choose to be represented by the same individual(s), both the husband and wife are required to sign the Form 2848. If, however, the spouses choose different individuals to represent them, each spouse must submit a separate Form 2848 listing their independent representative. If only one spouse is to be represented, only the one that will be represented is required to sign the Form 2848. Regardless, any authorized representative of either souse is allowed access to tax information related to the joint tax return.
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Mail or fax the Form 2848 to the appropriate Centralized Authorization File (CAF) campus in Memphis, Ogden, or Philadelphia (International) depending on the taxpayer's state of residence. Refer to the Instructions on the Form 2848 for address locations and fax numbers. If the Form 2848 is faxed, retain the original in the case file. Document the case to indicate the date and campus to which the form was sent.
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Form 4844, Request for Terminal Action, will be prepared by Automated Collection System (ACS), Toll Free, and Walk-in operations to provide information submitted by the taxpayer on a previously filed offer in compromise. Normally, these forms will be prepared if the offer was submitted for processing more than 45 calendar days and the taxpayer has yet to be contacted or notified of the status of the offer.
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Form 4844 will be faxed to the appropriate COIC sites. The forms should be reviewed within 48 hours of receipt and any necessary action taken on the account based on the information provided.