8691

Internal Revenue Service Memorandum Refund Pursuant To: Settlement/Government Concession

Agency
IRS
Revision
Rev. 6-2022
Fillable fields
11
Pages
1
Official source
IRS form page
Checked
October 21, 2026
Fill 8691 online
Page 1 of form 8691

Form 8691: Memorandum Refund Pursuant To: Settlement/Government Concession

Form 8691 is an Internal Revenue Service Memorandum titled Refund Pursuant To: Settlement/Government Concession. It is an IRS office form, not a return or claim that a taxpayer files.

The memo states that in the case described, which the taxpayer instituted to recover a refund of certain tax liabilities, the Department of Justice has authorized a refund or credit. The office sending the memo recommends payment of the tax, interest, or penalties, if any, shown on the recomputation as refundable under the settlement, and asks the receiving office to say when a check or notice of credit has been issued.

The memo also cites section 6402 of the Internal Revenue Code of 1986 on crediting an overpayment against other tax liability, and says where the refund check or notice of credit is sent. You can fill out Form 8691 free in your browser on this page and download the result without an account.

Top of page 1 of Form 8691: Memorandum Refund Pursuant To: Settlement/Government Concession, as printed by IRS

What's on Form 8691

Header lines

Date, To, Form and Subject. The Subject line reads Refund pursuant to, with boxes for Settlement and Government Concession.

Memo statement

The printed text on the case, the Department of Justice authorization, the recommendation of payment and the request to be advised when a check or notice of credit is issued.

Section 6402 and mailing

A paragraph on crediting any overpayment against other tax liability under section 6402, and the address for the refund check or notice of credit.

Notice of adjustment statement

A blank area for the statement the notice of adjustment should contain.

Enclosures

Boxes for the Transcript of Account, the Recomputation dated (1 copy) and the DJ letter dated (1 copy).

How to fill out Form 8691

  1. 1

    Header

    Enter the date, the recipient on the To line and the Form line.

  2. 2

    Subject

    Check Settlement or Government Concession on the Subject line, to show what the refund is made pursuant to.

  3. 3

    Notice of adjustment

    Enter the statement the notice of adjustment should contain in the space after the printed text.

  4. 4

    Enclosures

    Check each enclosure sent, and enter the dates of the recomputation and the DJ letter.

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Where the refund goes

Refund check or notice of credit

The memo says to send it to the Assistant Attorney General, Tax Division, Department of Justice, Ben Franklin Station, P.O. Box 813, Washington, DC 20044.

Offset of an overpayment

The memo says that under section 6402 of the Internal Revenue Code of 1986, any overpayment may be credited against any other tax liability of the person who made it.

Confirmation

The memo asks the receiving office to advise the sending office when a check or notice of credit has been issued.

No taxpayer filing

The form prints no IRS filing address or deadline. It goes to the recipient on the To line with the enclosures listed on it.

More forms in Payments, refunds & disputes

Who uses Form 8691?

  • The IRS office sending the memo

    The office that recommends payment of the amounts shown on the recomputation as refundable under the settlement, and asks to be told when payment is issued.

  • The office in the To line

    The recipient named on the To line, asked by the memo to advise the sending office when a check or notice of credit has been issued.

  • Department of Justice, Tax Division

    The memo says the Department of Justice authorized the refund or credit, and that the refund check or notice of credit is sent to the Assistant Attorney General, Tax Division.

  • The taxpayer in the case

    The taxpayer who instituted the case to recover a refund is its subject. The memo is an IRS form, and the taxpayer does not fill it out or sign it.

The form is an Internal Revenue Service Memorandum. It is prepared by an IRS office and addressed to the recipient on its To line, about a refund the Department of Justice has authorized.

Official sources and the blank

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Questions about Form 8691

Do taxpayers file Form 8691?

No. It is an Internal Revenue Service Memorandum from an IRS office, addressed to the recipient on its To line, about a refund the Department of Justice authorized.

Where is the refund check sent?

The memo says to the Assistant Attorney General, Tax Division, Department of Justice, Ben Franklin Station, P.O. Box 813, Washington, DC 20044.

What are the two boxes on the Subject line?

Settlement and Government Concession. One is checked to show what the refund is made pursuant to. The form does not define them further.

What is enclosed with the memo?

The form lists a Transcript of Account, the Recomputation dated (1 copy) and the DJ letter dated (1 copy).

Can the refund be reduced by other taxes owed?

The memo cites section 6402, under which any overpayment may be credited against any other tax liability of the person who made the overpayment.