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Introduction›Part III. Administrative, Procedural, and Miscellaneous

SEC. 6. EFFECTIVE DATE

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

This revenue procedure is effective when published. It applies to all revisions of Form 656, Offer in Compromise, showing a revision date after September 1993. The Service is currently revising Form 656. The version of Form 656 currently published by the Service bears the revision date of September 1993. This revenue procedure shall not apply to the September 1993 version of Form 656, and the Service will not process substitute forms based on that version, but will process substitute forms based on the next revised version.

DRAFTING INFORMATION

The principal author of this revenue procedure is Elizabeth Rawlins of the Office of Assistant Chief Counsel (General Litigation). For further information regarding this revenue procedure, contact Elizabeth Rawlins on (202) 622– 3630 (not a toll-free call).

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26 CFR 601.602: Forms and instructions. (Also Part I, §§ 6011, 6051, 6071, 6081; 301.6011–2T, 31.6051–1, 31.6071(a)–1, 31.6081 (a)–1)

Rev. Proc. 96–57

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

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