In tax cases in which the taxpayer bases the offer on an alleged inability to pay, the taxpayer should submit with the offer a sworn statement of assets and liabilities by completing IRS Form 433-A (available at http://www.irs.gov/pub/irs-pdf/f433a.pdf) (Collection Information Statement for Wage Earners and Self-Employed Individuals) or 433-B (http://www.irs.gov/pub/irs-pdf/f433a.pdf) (Collection Information Statement for Businesses). These forms are ordinarily submitted to the appropriate IRS Advisory Service for verification. The United States Attorney should request documents from the taxpayer to support the entries in the Form when needed.

[updated April 2018]