656-L

Offer in Compromise Doubt as to Liability (DATL) (Spanish Version)

Agency
IRS
Revision
Rev. 5-2024
Fillable fields
118
Pages
9
Official source
IRS form page
Checked
October 21, 2026
Fill 656-L online
Page 1 of form 656-L

Form 656-L (sp): Offer in Compromise (Doubt as to Liability), Spanish Version

Form 656-L (sp) is the Spanish version of Form 656-L, Offer in Compromise (Doubt as to Liability). Its Spanish title is "Ofrecimiento de Transacción, Duda sobre la Obligación (DATL)". The whole PDF is in Spanish: contact information, instructions, an 11-question pre-qualification assessment, the form in Sections 1 to 8, a privacy notice and an application checklist.

The instructions say DATL exists when there is a genuine dispute over whether the tax debt exists or what its correct amount is under the law. The form asks for taxpayer or business details, the tax periods, an offer of $1 or more, and a written explanation of why the tax is wrong. No fee or payment is sent with it.

For a debt that is agreed but cannot be paid in full, it points to Form 656 (sp) in the Form 656-B (sp) booklet instead. The English edition is Form 656-L. You can fill out the PDF free in your browser on this page and download it without an account.

Top of page 1 of Form 656-L (sp): Offer in Compromise (Doubt as to Liability), Spanish Version, as printed by IRS

What's in Form 656-L (sp)

Page 1: contacts and rights

IRS contact numbers, the Taxpayer Advocate Service at 877-777-4778, Low Income Taxpayer Clinics and a note on taxpayer rights.

Pages 2 to 4: instructions

What DATL is, the documentation needed, how much to offer, alternatives, who does not qualify, liens, two examples and what to do if you agree with the debt.

Pre-qualification assessment

Eleven yes or no questions. A yes to any of questions 1 to 10 points to another remedy instead of this form.

Sections 1 to 3

Individual information, business information, and the offer amount.

Section 4: terms

Terms a to q on how payments are applied, levies, extending the assessment period, the 24-month rule, default, liens, third party contacts and secure messaging.

Sections 5 to 8 and checklist

The explanation of why the tax is wrong, signatures, who prepared the form, the paid preparer section, a privacy notice and the checklist with the mailing address.

The labels are in Spanish. The items below give their English meaning.

How to fill out Form 656-L (sp)

  1. 1

    Pre-qualifier

    Answer the 11 questions. A yes points elsewhere, such as an amended return on Form 1040-X, an audit reconsideration, a reply to Notice CP2000, Form 843 for penalty relief, or Form 8379 for an injured spouse.

  2. 2

    Section 1 or 2

    Enter names, SSN or ITIN, addresses and, for self-employed people, the EIN. List every tax period, such as Form 1040 years or Form 941 quarters. The spouse name label in Section 1 is printed in English.

  3. 3

    Section 3

    Enter an offer of $1 or more, based on what you believe the correct tax is. It is paid within 90 days of the acceptance notice unless other terms are approved. No payment is sent with the form.

  4. 4

    Section 5

    Explain why you believe the tax is incorrect and attach supporting documents, with your name and SSN, EIN or ITIN on every extra page. If the explanation says you cannot pay, the form says not to file Form 656-L (sp).

  5. 5

    Section 6

    Sign and date (dd/mm/aaaa) under penalties of perjury. The spouse or an authorized corporate officer signs the second line. A checkbox allows detailed voicemail messages about the offer.

  6. 6

    Sections 7 and 8

    Fill in Section 7 if someone else prepared the form, and Section 8 if a paid preparer did. For representation, attach Form 2848 (sp). Form 8821 (sp) lets a third party receive information but not represent you in collection matters.

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Where to send it and what to expect

Where to send

Brookhaven Internal Revenue Service, COIC Unit, P.O. Box 9008, Stop 681-D, Holtsville, NY 11742-9008.

No fee or payment

No application fee or deposit is required. The form says payments received are not returned and are applied to the liability in the government's best interest.

Not with Form 656 (sp)

A DATL offer and a doubt as to collectibility offer cannot be filed at the same time. If both are sent, the collectibility offer is returned.

24-month rule

Term m says the offer is accepted by law unless the IRS notifies you otherwise in writing within 24 months of the date it first received the offer.

Collection while pending

The IRS can levy until an IRS official signs and acknowledges the offer as pending, and it can file a Notice of Federal Tax Lien. No levy is made during the 30 days after a rejection.

Returned offers

The form says an offer is returned without further consideration if the written explanation is missing, the amount is under $1, or pending issues on the same matter are not resolved first.

Related forms

Who files Form 656-L (sp)?

  • Taxpayers who dispute the tax

    The instructions say to complete it when there is a legitimate doubt that part or all of the tax debt is owed.

  • Individuals

    Section 1 is for Form 1040 filers, with lines for Form 1040 years, Form 941 and 940 periods, the trust fund recovery penalty and other federal taxes.

  • Businesses

    Section 2 is for filers of Form 1120, 940, 941 and other returns, with the business name, addresses, EIN and a main contact.

  • Not for debts that are agreed

    If you agree you owe the tax but cannot pay it, the form says not to file Form 656-L (sp) and points to Form 656 (sp) in the Form 656-B (sp) booklet.

  • Who does not qualify

    Taxpayers in an open bankruptcy, restitution owed to the Department of Justice, an offer already accepted for the same year and liability, a section 965(i) election, or a deactivated ITIN.

A taxpayer or business that disputes a tax debt completes it and mails it to the IRS COIC Unit in Brookhaven. Someone else who prepared it fills in Section 7, and a paid preparer signs Section 8.

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Questions about Form 656-L

What language is Form 656-L (sp) in?

Spanish, from the contact page to the checklist. One label in Section 1, for a joint offer spouse's name, is printed in English. The English edition is Form 656-L.

What is doubt as to liability?

The instructions say it exists when there is a genuine dispute about whether the tax debt exists or its correct amount under the law. It cannot be raised if a final court decision set the debt or the assessed tax is based on current law.

How much is offered?

At least $1, based on what you believe the correct amount of tax is. The checklist says an offer of $0 is returned.

Is there an application fee?

No. The form says no application fee or deposit is required and not to send any payment with it.

Can Form 656-L (sp) and Form 656 (sp) be filed together?

No. The form says both cannot be filed at the same time, and a collectibility offer sent with a DATL offer is returned.

What if the tax is owed but cannot be paid?

The form points to Form 656 (sp), found in the Form 656-B (sp) booklet, which bases the offer on ability to pay.