Doubt as to Liability: How an Offer in Compromise Can Erase a Tax Bill You Never Actually Owed
Published on: 15/09/2026
A doubt as to liability offer disputes whether an assessed tax is correct, not whether it can be paid. See how Form 656-L works, its limits, and when it applies.
doubt as to liability offer in compromiseForm 656-Loffer in compromise doubt as to collectibilityaudit reconsiderationCollection Due Process hearingprior opportunity to dispute liabilityIRC section 6330Independent Office of AppealsIRS penalty and liability disputeSteve Perry EA Atlanta tax resolution


