[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-302914-105":53,"doc-detail-302914-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","fixing-irs-accounts-offer-in-compromise","Fixing IRS Accounts - Offer in Compromise","","Fixing IRS Accounts explains options for disputing IRS changes to a federal income tax account, including filing an appeal, requesting audit reconsideration, and pursuing an Offer in Compromise based on doubt as to liability. It outlines when to file actions, key deadlines tied to IRS letters and notices, and required materials such as IRS Form 656-L and supporting proof. The guide also covers how to amend a return using Form 1040-X, where to send filings, and how timing affects the ability to correct records or seek refunds.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":41,"@type":70,"position":76},"https://docshare.wps.com/template/letters/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/fixing-irs-accounts-offer-in-compromise/302914/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/fixing-irs-accounts-offer-in-compromise/302914.png","ImageObject",442,249,{"name":88,"@type":89},"Mack Lee","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-22","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":9},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What should you do if the IRS made changes you disagree with?","Question",{"text":108,"@type":109},"You can file an appeal. The IRS letter explains when and how you must file, and most appeals are due within 30 days of the letter date.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How do you request audit reconsideration?",{"text":113,"@type":109},"Send the IRS a letter explaining the problem, including disputed tax issues and supporting information and the law, and write “Audit Reconsideration” on the letter. Send it to the office listed on the exam letter, or ask for the address where your original return was filed.",{"name":115,"@type":106,"acceptedAnswer":116},"When should you file an Offer in Compromise based on doubt as to liability?",{"text":117,"@type":109},"File when the IRS has seen your proof but disagrees with you, and when you are not asking for a refund. 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Check \"doubt as to liability\" on Form  \n656-L.  \n3. Send proof you don't owe the tax.  \n4. Write a letter explaining why you don't owe the tax (include your facts and the law) .  \n5. Offer $1 or more. Don’t send your offer payment with IRS Form 656-L.  \nWhen should you file an Offer in Compromise Based on Doubt as to Liability?  \n when the IRS has seen your proof but disagrees with you; and  \n when you are not asking for a refund  \nDo you want to make changes to your federal income tax account?  \nIf you want to make changes to your tax return, file an amended return with IRS Form 1040-X.  \nWhere do I find IRS Form 1040-X?  \nGo to www.irs.gov and type IRS 1040-X in the search bar to download the form.  \nWhere do I file my amended return?  \nFile your amended return where you filed your  \noriginal tax return.  \n4  \nWhen do I file my amended return?  \nYou have an unlimited period of time to file your return and correct your account.  \nYou must file your return within 3 years from the tax return’s due date, or 2 years from the date of your last payment to get money back.  \nLegal Aid Society is Tennessee's largest nonprofit law firm. Our mission is to enforce, advance, and defend the legal rights of low income and vulnerable people to obtain the basic necessities of life.  \nWe have offices in Clarksville, Columbia, Cookeville, Gallatin, Murfreesboro, Nashville, Oak Ridge, and Tullahoma.  \nOrganizations and their participating practitioners distributing this brochure are not affiliated with the IRS or U.S. Government. The IRS does not endorse, warrant, approve or disapprove of these organizations or their participating practitioners. The use or failure to use these organizations or their participating practitioners will not result in any special treatment from the IRS. Funded in part by a Low Income Taxpayer Clinic Grant under IRC Section  \n7526. Revised 9/23  \nTennessee Taxpayer Project  \nFixing IRS Accounts  \nDid the IRS make changes you disagree with? Did you make a mistake on your tax return or fail to claim a tax credit?  \nCall the Tennessee Taxpayer Project at 1-866-481-3669 if you have questions or need more information.  \nIt's a FREE call!  \nDid you know the IRS can make changes to your federal income tax account?  \nThe IRS has 3 years to make changes to your tax return if they think you made a mistake. In some cases, they have longer. The 3 years start:  \n on the day the tax return was due; or  \n on the date you file, whichever is later  \nDo you disagree with the changes? Here are some options that may help!  \nThe options below are used when you disagree with IRS changes made to your tax return or IRS Account.  \nIf you don't owe a federal income tax debt you have the right to file an appeal! This means you can:  \n challenge the IRS and be heard  \n pay no more than the correct amount of tax  \n have a new and fair review of your tax account  \nFILING AN APPEAL  \n1. The IRS letter will tell you when and how you must file an appeal.  \n2. You have 30 days from the date on the letter to file most appeals with the IRS.  \n3. IRS Math Error Notices give you 60 days to appeal.  \n4. Some appeals to the US Tax Court have a 90-day appeal deadline. See www.ustaxcourt.gov for a sample petition.  \n1  \nREQUEST AUDIT RECONSIDERATION  \nThis can help if the IRS makes an incorrect change to your tax record or files a tax return for you.  \nIRS Form 12661 is helpful for Audit Reconsideration. To use this process:  \n your tax must be unpaid; and  \n no US Tax Court Decision  \nTo file an Audit Reconsideration with the IRS:  \nStep 1: Send the IRS a letter explaining the problem. In your letter include:  \n a list of the tax issues you dispute and attach the IRS Exam Report, if you have it. Call 866-897- 0161 to request a copy of your exam report.  \n facts and attach any supporting information  \n the law  \n a statement that you didn’t get notice or show up f","cbCailNR8IX0IpOv","https://ap.wps.com/l/cbCailNR8IX0IpOv","pdf",748443,"English","# Filing an Appeal\n## Request Audit Reconsideration\n# File an Offer in Compromise Based on Doubt as to Liability\n## When to File\n# Make Changes to Your Federal Income Tax Account","[{\"question\":\"What should you do if the IRS made changes you disagree with?\",\"answer\":\"You can file an appeal. The IRS letter explains when and how you must file, and most appeals are due within 30 days of the letter date.\"},{\"question\":\"How do you request audit reconsideration?\",\"answer\":\"Send the IRS a letter explaining the problem, including disputed tax issues and supporting information and the law, and write “Audit Reconsideration” on the letter. Send it to the office listed on the exam letter, or ask for the address where your original return was filed.\"},{\"question\":\"When should you file an Offer in Compromise based on doubt as to liability?\",\"answer\":\"File when the IRS has seen your proof but disagrees with you, and when you are not asking for a refund. Use IRS Form 656-L and include proof that you do not owe the tax.\"}]","Fixing IRS Accounts - Offer in Compromise | PDF",1789798586]