You have records that may challenge the assessed tax

A doubt-as-to-liability matter requires evidence that the assessment is incorrect, not only that payment is difficult. • Compare the IRS assessment with returns, notices and source records. • Identify disputed income, deductions, credits or taxpayer identity. • Consider whether Form 14039 for identity theft or another account correction is more suitable. • Determine whether a final court decision affects the available route. You receive an issue summary, evidence checklist and explanation of possible next steps.

The submission should connect each disputed item to clear supporting records. • Organize relevant statements, receipts and third-party documents. • Explain the calculation or legal issue being challenged. • Prepare the agreed submission, including Form 656-L when appropriate. • Address requests for information within the agreed scope. You receive a copy of the completed submission and a record of the materials provided.

The scope depends on the disputed periods, the available evidence and any prior decisions. • Review of the relevant assessment and IRS correspondence. • Analysis of supporting records and the stated liability issue. • Preparation of the agreed Form 656-L materials where appropriate. • IRS communication within the agreed representation scope. • Form 656-L does not require an application fee or initial payment; Case Analysis pricing information: Free — Free Notice Decoder / free path. The free decoder explains your notice from its type and date. No documents are uploaded at the free step. $97 — Notice Review. Send us your IRS notice along with your own transcripts. We tell you what the notice is, what it means, and what the issues appear to be at a high level. This is information, not tax advice. $497 — Case Analysis. We pull your transcripts, analyze your whole situation, and give you a written do-it-yourself plan. $1,000 — Representation. Power of attorney (Form 2848) and we represent you before the IRS. Flat $1,000. The $97 Notice Review is credited toward the $497 Case Analysis. Fixed fees, confirmed in writing before work begins. Not a guarantee of any IRS outcome. We never charge a percentage of tax saved. You receive a written scope and fee terms before representation begins.

These authorities address compromise grounds and doubt-as-to-liability procedures. You receive the references relevant to the agreed scope.

A liability established by a final Tax Court or other court decision is not available for a doubt-as-to-liability offer. Tax Court representation requires counsel admitted to practice before the United States Tax Court. You receive clarification of this distinction for the facts reviewed.