Independent form guide. BrieflyGo is not affiliated with or endorsed by IRS, USCIS, SSA, DOL, or any U.S. government agency. Official forms are sourced from public government websites.
Official form guide
Form 8691: Internal Revenue Service Memorandum Refund Pursuant To: Settlement/Government Concession
Internal Revenue Service Form 8691 is a memorandum refund request used when the Department of Justice authorizes a refund or credit under a settlement or government concession, and it references section 6402 of the Internal Revenue Code of 1986.
Need help with Form 8691?
Open it in the AI Editor for field guidance, checks, and PDF export.
Need help? AI Editor guides you through every field of Form 8691.
Start filling →Form Overview
IRS Form 8691 - Internal Revenue Service Memorandum Refund Pursuant To: Settlement/Government Concession
Internal Revenue Service Form 8691 is a memorandum refund request used when the Department of Justice authorizes a refund or credit under a settlement or government concession, and it references section 6402 of the Internal Revenue Code of 1986.
Risk Radar
Scan points- 1Not stated in the official source.
- 2Sending the refund check or notice of credit to any address other than the Assistant Attorney General, Tax Division, DOJ, Ben Franklin Station, P.O. Box 813, Washington, DC 20044.
- 3Failing to include the required statement on the notice of adjustment as specified in the form instructions.
- 4Omitting one of the required enclosures: Transcript of Account, Recomputation dated (1 copy), or DJ letter dated (1 copy).
- 5Not notifying the Department of Justice when the refund check or credit notice has been issued, as the form requests.
Plain English
Form 8691 asks the Treasury to issue a refund or credit that the Justice Department has approved as part of a settlement. It tells the IRS where to send the refund check or credit notice.
Submission Date
- Filing date: 2022-07-05 22:11:45
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
AI co-pilot
Fill it faster. Catch mistakes before you file.
What this form is for
- Use this form when the Department of Justice has authorized a refund or credit pursuant to a settlement or government concession.
- Do not use it when the refund request does not arise from a DOJ‑authorized settlement or government concession.
Form selector
Use this form or another form?
Refund request based on DOJ settlement
Required because the refund is authorized by a settlement or concession
✓ Verify DOJ settlement authorization is attached
Credit of overpayment against other tax liability
Section 6402 allows credit against other liabilities
✓ Confirm overpayment amount is calculated correctly
Request for refund without DOJ involvement
This form is not appropriate without DOJ authorization
✓ Use the appropriate refund form instead
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Refund request statement
DOJ settlement authorization letter · Form instructions page 1
Section 6402 citation
Text of Internal Revenue Code §6402 · Form instructions page 1
Mailing address
Full address for Assistant Attorney General, Tax Division · Form instructions page 1
Transcript of Account enclosure
Copy of the taxpayer’s account transcript · Form instructions page 1
Recomputation enclosure
dated recomputation copy · Form instructions page 1
Before you submit
- 1Confirm the form revision date reads 6-2022.
- 2Attach the DOJ settlement or concession letter.
- 3Include one copy of the Transcript of Account.
- 4Include one copy of the recomputation dated as required.
- 5Write the mailing address exactly as shown on the form.
- 6Sign the form if a signature line is present.
- 7Mail the completed package to the address listed on the form.
How to file this form
- 1Complete the refund request on Form 8691.
- 2Attach the required Transcript of Account.
- 3Attach the required recomputation copy.
- 4Mail the package to Assistant Attorney General, Tax Division, Department of Justice, Ben Franklin Station, P.O. Box 813, Washington, DC 20044.
- 5Retain a copy of the mailed package as proof of filing.
Known limitations
- 1Form 8691 cannot be used for refunds that are not authorized by the Department of Justice under a settlement or government concession.
- 2The form does not apply to standard overpayment refunds that arise from routine tax filings without a DOJ‑approved settlement.
- 3Refunds for tax liabilities not listed on the recomputation are excluded from this form’s scope.
- 4Credits under Section 6402 are limited to overpayments made by the same person who is receiving the refund; other taxpayers cannot use this form.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->Form 8691 is the 06‑2022 revision; the source does not indicate a separate latest‑information page or describe any changes from prior editions.
What changed or needs a fresh check
- Edition date — confirm the form revision reads 6-2022.
- Fee — Not stated in the official source.
- Mailing address — confirm the refund check or notice of credit is sent to Assistant Attorney General, Tax Division, Department of Justice, Ben Franklin Station, P.O. Box 813, Washington, DC 20044.
- Signature — Not stated in the official source.
Quick Facts
Downloads
After you file
- 1Retain a complete copy of the filed Form 8691 for personal records.
- 2Mail the refund check or notice of credit to the Assistant Attorney General, Tax Division, Department of Justice, Ben Franklin Station, P.O. Box 813, Washington, DC 20044.
- 3Include one copy each of the Transcript of Account, the recomputation dated, and the DOJ letter with the notice of adjustment.
- 4Notify the DOJ office when the check or notice of credit has been issued.
- 5Keep the notice of adjustment and all enclosures for at least three years.
Sources
- SRCForm p.1 — Form number and revision: Form 8691 (Rev. 6-2022).
- SRCForm p.1 — Subject: Refund pursuant to Settlement Government Concession.
- SRCForm p.1 — Reference to section 6402 of the Internal Revenue Code of 1986.
- SRCForm p.1 — Mailing address for refund check or notice of credit: Assistant Attorney General, Tax Division, Department of Justice, Ben Franklin Station, P.O. Box 813, Washington, DC 20044.
- SRCForm p.1 — Required enclosures: Transcript of Account, Recomputation dated (1 copy), DJ letter dated (1 copy).
- SRCForm p.1 — Request to advise the office when a check or notice of credit has been issued.
- SRCNot stated in the official source — verify on the agency site.
- SRCNot stated in the official source — verify on the agency site.
Common confusion points
Where should I mail the refund check or notice of credit?
The form lists a specific DOJ address, but filers may assume an IRS address.
→ Confirm the mailing address is Assistant Attorney General, Tax Division, Department of Justice, Ben Franklin Station, P.O. Box 813, Washington, DC 20044.
What enclosures must accompany the notice of adjustment?
The form mentions required documents but filers may omit them.
→ Include one copy each of the Transcript of Account, the recomputation dated, and the DOJ letter.
Do I need to notify the DOJ after sending the check?
The form requests notification, which may be overlooked.
→ Send a notice to the DOJ office confirming issuance of the check or credit.
Can the refund be applied to other tax liabilities?
Section 6402 allows credit against other liabilities, which may be unclear.
→ Verify that any overpayment is credited against another tax liability of the same person as permitted by section 6402.
Is there a deadline to file Form 8691?
The form excerpt does not specify a filing deadline.
→ Check the IRS instructions or contact the DOJ for any filing deadline.
Do I need to sign the form?
General filing requirement, not stated on the form excerpt.
→ Ensure the form is signed before submission.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8691 – include the required enclosures (Transcript of Account, Recomputation dated, DJ letter dated) to avoid processing delays.
Questions about IRS Form 8691
What is IRS Form 8691 used for?
Form 8691 asks the Treasury to issue a refund or credit that the Justice Department has approved as part of a settlement. It tells the IRS where to send the refund check or credit notice.
Where do I file IRS Form 8691?
Send the refund check or notice of credit to the Assistant Attorney General, Tax Division, Department of Justice, Ben Franklin Station, P.O. Box 813, Washington, DC 20044.
Where should I mail the refund check or notice of credit?
The form lists a specific DOJ address, but filers may assume an IRS address. Confirm the mailing address is Assistant Attorney General, Tax Division, Department of Justice, Ben Franklin Station, P.O. Box 813, Washington, DC 20044.
What enclosures must accompany the notice of adjustment?
The form mentions required documents but filers may omit them. Include one copy each of the Transcript of Account, the recomputation dated, and the DOJ letter.
Do I need to notify the DOJ after sending the check?
The form requests notification, which may be overlooked. Send a notice to the DOJ office confirming issuance of the check or credit.
Can the refund be applied to other tax liabilities?
Section 6402 allows credit against other liabilities, which may be unclear. Verify that any overpayment is credited against another tax liability of the same person as permitted by section 6402.
Is there a deadline to file Form 8691?
The form excerpt does not specify a filing deadline. Check the IRS instructions or contact the DOJ for any filing deadline.
Do I need to sign the form?
General filing requirement, not stated on the form excerpt. Ensure the form is signed before submission.
Source transparency
Copyright & Licensing - US Government Forms
BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.
Understand the agreement before you sign it.
Review risky clauses in plain English, fix the document, and keep it moving toward signature.