SEC. 3. PROCEDURE

.01 The Service administers an offer in compromise program whereby a taxpayer may submit an offer to compromise a tax liability based on doubt as to liability or doubt as to collectibility. These offers are submitted on Form 656, Offer in Compromise, which is revised by the Service when necessary.

.02 The Service will receive for processing legible photocopies or computer generated copies that are verbatim duplicates of the most current, revised version of Form 656, Offer in Compromise, published by the Service when the taxpayer makes the offer. However, this procedure only applies to revised versions of Form 656 showing a revision date after September 1993. (See Sec. 6 for a description of the revised versions of Form 656 to which this revenue procedure applies.) An offer submitted on a photocopy or computer generated copy of Form 656 must be printed on the same size paper the Service uses to publish Forms 656 at the time the offer is made. (The Service currently publishes Form 656 on paper measuring eight and one-half by eleven inches).

.03 When a taxpayer makes an offer on a form that appears to be a photocopy or computer generated copy of Form 656, then pursuant to the terms of that form, the taxpayer authorizes the Service to treat the copy as a verbatim duplicate of the Service’s most currently revised version of Form 656 that has a revision date after September 1993.

.04 An offer submitted on a photocopy or computer generated copy of Form 656 must bear the taxpayer’s original signature and initials, if required. The Service will not process an offer in compromise bearing a signature or initials that were duplicated by electronic or photographic means, i.e., a facsimile transmission or photocopy. .05 If a taxpayer submits an offer in compromise on a photocopy or computer generated copy of Form 656 and the terms and conditions of the offer appear on any page other than the front and reverse sides of the signature page, then the taxpayer must initial and date all pages containing terms and conditions of the offer.

.06 The decision whether to process photocopies or computer generated copies of Form 656 remains within the Service’s discretion.