What happens if the taxpayer submits a Form 656-A claiming to qualify as low-income and the IRS later determines that the taxpayer did not qualify?
If the OIC investigator determines that the taxpayer’s income for the family size exceeds the levels for which a Form 656-A certification is allowed (e.g. the taxpayer should have paid the application fee and the partial offer payments), the offer investigation will immediately cease and the offer will be returned to the taxpayer. The taxpayer will not have appeal rights to this decision.
Related Questions
- What will happen if the taxpayer submits a Form 656-A claiming to qualify as low-income and the IRS later determines that the taxpayer did not qualify?
- What happens if the taxpayer submits a Form 656-A claiming to qualify as low-income and the IRS later determines that the taxpayer did not qualify?
- What happens if I submit the Form 656-A and the IRS later says I made an error and do not qualify for the poverty guideline exception?