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Introduction›Part III. Administrative, Procedural, and Miscellaneous

SEC. 2. CHANGES

Internal Revenue Bulletin 1996-53 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 This revenue procedure provides guidance to taxpayers who wish to submit offers in compromise on photocopies or computer generated copies of Form 656, Offer in Compromise, which the Service publishes and processes when the taxpayer makes the offer.

.02 This revenue procedure declares Rev. Proc. 57–41, 1957–2 C.B. 1119 and Rev. Proc. 80–6, 1980–1 C.B. 586 obsolete.

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▸Contents — Internal Revenue Bulletin 1996-53
Internal Revenue Bulletin 1996-53

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