SECTION 1. PURPOSE

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, published by the Service at the time the taxpayer makes the offer. This revenue procedure also establishes the conditions under which the Service will process offers submitted on such forms. Specifically, this revenue procedure sets forth the required content of a photocopied or a computer generated Form 656 and states that taxpayers who submit offers on such copies authorize the Service to treat them as verbatim duplicates of the Form 656 published by the Service.