- Instructor: Attorney Bob Schaller
- Lectures: 5
- Quizzes: 1
Default After Acceptance.
A taxpayer must honor all terms set forth in the Form 656 agreement. Form 656, Section 7, https://www.irs.gov/pub/irs-pdf/f656b.pdf. In particular, a taxpayer must comply with all filing and payment obligations under the Tax Code for a period of 5 years after the offer is accepted. Form 656, Section 7, https://www.irs.gov/pub/irs-pdf/f656b.pdf; IRM § 8.23.3.12 (08-18-2017).