OMB control number

Offer in Compromise of Liability Incurred under the Provisions of Title 26 U.S.C. Enforced and Administered by TTB; Collection Information Statements for Individuals and Businesses

OMB 1513-0054 · TREAS/TTB.

OMB 1513-0054

The Internal Revenue Code (IRC) at 26 U.S.C. 7122 provides that the Secretary of the Treasury may compromise any civil or criminal case arising under the IRC, including tax liabilities, in lieu of civil or criminal action. Under that IRC authority, the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations require persons who wish to make an offer in compromise for violations of the IRC provisions administered by TTB to use form TTB F 5640.1 to identify themselves, the alleged liability and its statutory or regulatory source, the reasons for making the offer in compromise, the amount of the offer, and any proposed payment plan. Also, if a respondent bases an offer in compromise on their inability to pay the alleged liability in full, TTB may require individuals and businesses to submit financial information documenting that inability using TTB F 5600.17 or TTB F 5600.18, respectively. The information required under this collection is necessary to protect the revenue as it allows TTB to determine the adequacy of the offer in compromise in relation to the alleged violations of the statutory provisions of the IRC and to develop a payment plan if the individual or business is unable to immediately pay an accepted offer in compromise in full.

The latest form for Offer in Compromise of Liability Incurred under the Provisions of Title 26 U.S.C. Enforced and Administered by TTB; Collection Information Statements for Individuals and Businesses expires 2028-06-30 and is listed under ICR 202503-1513-005.

Latest Forms, Documents, and Supporting Material

Latest forms, documents, and information collections
Document	Type
Form TTB F 5600.18 Collection Information Statement for Businesses	Form and Instruction
Form TTB F 5600.18 Collection Information Statement for Businesses	Form and Instruction
Form TTB F 5600.17 Collection Information Statement for Individuals	Form and Instruction
Form TTB F 5600.17 Collection Information Statement for Individuals	Form and Instruction
Form TTB F 5640.1 Offer in Compromise of Liability Incurred under the Provisions of Title 26 U.S.C. Enforced and Administered by the Alcohol and Tobacco Tax and Trade Bureau	Form and Instruction
Form TTB F 5640.1 Offer in Compromise of Liability Incurred under the Provisions of Title 26 U.S.C. Enforced and Administered by the Alcohol and Tobacco Tax and Trade Bureau (Individuals)	Form and Instruction
Form TTB F 5640.1 Offer in Compromise of Liability Incurred under the Provisions of Title 26 U.S.C. Enforced and Administered by the Alcohol and Tobacco Tax and Trade Bureau	Form and Instruction
Form TTB F 5640.1 Offer in Compromise of Liability Incurred under the Provisions of Title 26 U.S.C. Enforced and Administered by the Alcohol and Tobacco Tax and Trade Bureau (Businesses)	Form and Instruction
OMB No. 1513-0054 Supporting Statement (03-2025).docx	Supporting Statement A
OMB No. 1513-0054 Supporting Statement (03-2025).docx	Supporting Statement A
Collection Information Statement for Businesses	Form and Instruction
Collection Information Statement for Businesses	Form and Instruction
Collection Information Statement for Individuals	Form and Instruction
Collection Information Statement for Individuals	Form and Instruction
Offer in Compromise of Liability Incurred under the Provisions of Title 26 U.S.C. Enforced and Administered by the Alcohol and Tobacco Tax and Trade Bureau (Individuals)	Form and Instruction
Offer in Compromise of Liability Incurred under the Provisions of Title 26 U.S.C. Enforced and Administered by the Alcohol and Tobacco Tax and Trade Bureau (Individuals)	Form and Instruction
Offer in Compromise of Liability Incurred under the Provisions of Title 26 U.S.C. Enforced and Administered by the Alcohol and Tobacco Tax and Trade Bureau (Businesses)	Form and Instruction
Offer in Compromise of Liability Incurred under the Provisions of Title 26 U.S.C. Enforced and Administered by the Alcohol and Tobacco Tax and Trade Bureau (Businesses)	Form and Instruction

All Historical Document Collections

Historical document collections
Reference	Filing	Received	Action
202503-1513-005	Extension without change of a currently approved collection	2025-03-31
202201-1513-005	Extension without change of a currently approved collection	2022-01-31	Approved without change
201811-1513-005	Extension without change of a currently approved collection	2018-11-30	Approved without change
201409-1513-006	Extension without change of a currently approved collection	2014-09-30	Approved without change
201107-1513-004	Extension without change of a currently approved collection	2011-08-23	Approved without change
200805-1513-003	Revision of a currently approved collection	2008-07-25	Approved without change
200710-1513-003	Extension without change of a currently approved collection	2007-10-18	Approved without change
200409-1513-001	Extension without change of a currently approved collection	2004-09-08	Approved without change
200301-1513-054	Extension without change of a currently approved collection	2003-01-24	Approved without change

OMB Details

Offer in Compromise of Liability Incurred under the Provisions of Title 26 U.S.C. Enforced and Administered by the Alcohol and Tobacco Tax and Trade Bureau (Businesses)

Federal Enterprise Architecture: General Government - Taxation Management

Information collection instruments
Form	Name	Electronic access	Type
Form TTB F 5640.1	Offer in Compromise of Liability Incurred under the Provisions of Title 26 U.S.C. Enforced and Administered by the Alcohol and Tobacco Tax and Trade Bureau	www.ttb.gov/public-information/forms	Form and instruction

Review document collections for all forms, instructions, and supporting documents - including paper/printable forms.