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Official form guide
Form 8691: Internal Revenue Service Memorandum Refund Pursuant To: Settlement/Government Concession
Internal Revenue Service Form 8691 is used to report a refund pursuant to a Settlement/Government Concession; this form is filed when the Department of Justice authorizes a refund or credit.
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IRS Form 8691 - Internal Revenue Service Memorandum Refund Pursuant To: Settlement/Government Concession
Internal Revenue Service Form 8691 is used to report a refund pursuant to a Settlement/Government Concession; this form is filed when the Department of Justice authorizes a refund or credit.
Risk Radar
Scan points- 1Ensure the notice of adjustment contains the exact statement required, along with the dated enclosures.
- 2Failing to send the check/credit notice to the Assistant Attorney General, Tax Division.
- 3Omitting the required statement from the notice of adjustment.
- 4Not including the Transcript of Account Recomputation dated as an enclosure.
- 5Not providing a DJ letter dated as an enclosure with Form 8691.
Plain English
This form tells the IRS that you are receiving a tax refund because of an agreement with the government. It allows the IRS to process payments for taxes, interest, or penalties based on that settlement. Under section 6402 of the Internal Revenue Code of 1986, this overpayment can be used to cover other taxes owed.
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.
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What this form is for
- Use this form when the Department of Justice has authorized a refund or credit for tax liabilities that resulted from a settlement or government concession instituted by the taxpayer.
- Do not use Form 8691 when the refund is due to a standard audit adjustment not explicitly tied to a formal settlement/concession, unless the documentation specifies it so.
- Check Form 8691 instead when recovering a refund pursuant to a Settlement/Government Concession.
Form selector
Use this form or another form?
Taxpayer receives refund via DOJ authorization
The form is used specifically for refunds authorized by the Department of Justice, not all tax refunds.
✓ Confirm the authorizing body is the Department of Justice.
Refund relates to an overpayment under Section 6402
This section allows the overpayment to be credited against other liabilities, which Form 8691 documents.
✓ Ensure the refund amount aligns with recomputation findings.
Filing is for a notice of credit issued by DOJ
The form serves as the official memorandum documenting this authorized credit payment.
✓ Verify that the accompanying document is indeed a 'notice of credit'.
Refund stems from a general tax liability recovery
While not explicitly stated, the context implies it covers various liabilities recovered via settlement.
✓ Review the specific details of the underlying tax liability.
Deadline or filing window
The form is used when a refund or credit is authorized by the Department of Justice following a settlement. There is no specific filing deadline stated on Form 8691 itself; rather, it documents an existing authorization for payment.
Checklist
What you need before filling it out
Refund Amount (Tax, Interest, or Penalty)
The specific amount shown on the recomputation · Form 8691
Date of Refund/Credit Authorization
Date provided in the form's date field · Form 8691
Enclosures List
Transcript of Account, Recomputation dated, DJ letter dated · Form 8691 (Attachment area)
Payment Method/Status
Check issued OR Notice of Credit issued · Form 8691
Section Reference
Section 6402 of the Internal Revenue Code of 1986 · Form 8691 (Text body)
Filer/Taxpayer Name
The name of the person who made the overpayment · Form 8691
Before you submit
- 1Confirm the form is dated correctly.
- 2Ensure the refund amount listed reflects the recomputation findings.
- 3Verify that the payment method (check or notice of credit) has been issued by the Department of Justice.
- 4Check that the required enclosures (Transcript of Account, Recomputation, DJ letter) are attached.
- 5Confirm the statement 'Enclosures Transcript of Account Recomputation dated' is included on the form.
- 6Verify the mailing address matches Assistant Attorney General, Tax Division, Department of Justice, Ben Franklin Station, P.O. Box 813, Washington, DC 20044.
- 7Ensure the refund relates to a settlement or government concession.
How to file this form
- 1Complete all fields on IRS Form 8691 with the correct details regarding the authorized refund.
- 2Attach the required documents: Transcript of Account, Recomputation dated document, and the DJ letter.
- 3Write the statement 'Enclosures Transcript of Account Recomputation dated' clearly on the form.
- 4Mail the completed Form 8691 and all enclosures to the Assistant Attorney General, Tax Division, Department of Justice at Ben Franklin Station, P.O. Box 813, Washington, DC 20044, and retain a copy for proof.
Known limitations
- 1Form 8691 (Rev. 6-2022) is used when a refund or credit is authorized by the Department of Justice following a settlement or government concession.
- 2The form documents a refund pursuant to a Settlement/Government Concession instituted by the taxpayer to recover certain tax liabilities.
- 3Under provisions of section 6402 of the Internal Revenue Code of 1986, any overpayment documented on Form 8691 may be credited against another tax liability of the person who made the overpayment.
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->The current edition of IRS Form 8691 is Revision 6-2022, and the source does not point to a specific page containing information about future revisions.
What changed or needs a fresh check
- Edition date — confirm the revision reads 6-2022.
- Catalog Number — confirm the number is 64554T.
- Mailing address — confirm the destination is Assistant Attorney General, Tax Division, Department of Justice, Ben Franklin Station, P.O. Box 813, Washington, DC 20044.
- Date — confirm the date field reflects when the form is being submitted/prepared.
- Form Number — confirm the title reads Internal Revenue Service Memorandum Refund Pursuant To: Settlement/Government Concession.
Quick Facts
Downloads
After you file
- 1Send the refund check or notice of credit to the Assistant Attorney General, Tax Division, Department of Justice.
- 2The mailing address for submission is Ben Franklin Station, P.O. Box 813, Washington, DC 20044.
- 3Ensure the notice of adjustment contains a specific statement regarding the filing.
- 4Include an Enclosures Transcript of Account Recomputation (1 copy) with the submission.
Sources
- SRCForm 8691 (Rev. 6-2022) is the official form title and revision date.
- SRCThe purpose is to report a refund pursuant to Settlement/Government Concession, as stated on Form p.1.
- SRCPayment authorization comes from the Department of Justice, which this office recommends payment for.
- SRCThe required submission address is Assistant Attorney General, Tax Division, Ben Franklin Station, P.O. Box 813, Washington, DC 20044 (Form p.1).
- SRCThe notice of adjustment must contain a specific statement (Form p.1).
- SRCRequired enclosures are Transcript of Account Recomputation (1 copy) and DJ letter (1 copy) (Form p.1).
Common confusion points
What is this form for?
It reports a refund that was authorized by the Department of Justice because of a settlement or government concession.
→ Check if the DOJ authorized the payment.
Where do I send Form 8691?
Send it to the Assistant Attorney General, Tax Division, Department of Justice at Ben Franklin Station, P.O. Box 813, Washington, DC 20044.
→ Verify the address on the form itself.
What must be included with my submission?
The notice of adjustment must contain a specific statement, and you must include an Enclosures Transcript of Account Recomputation (1 copy) and a DJ letter (1 copy).
→ Confirm all four items are present: Form 8691, the required statement, the transcript, and the DJ letter.
What happens to the money after filing?
The Department of Justice has authorized payment, and this office recommends paying amounts shown on the recomputation as refundable.
→ Look for confirmation that a check or notice of credit has been issued.
Does this form cover all refunds?
No, it is specifically for refunds pursuant to Settlement/Government Concession instituted by the taxpayer.
→ If your refund isn't tied to a settlement/concession, verify if another form applies.
What law backs up this process?
The refund mechanism operates under provisions of section 6402 of the Internal Revenue Code of 1986.
→ Check that the document references section 6402.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- A check or notice of credit may be issued, which is the result of this filing.
Questions about IRS Form 8691
What is IRS Form 8691 used for?
This form tells the IRS that you are receiving a tax refund because of an agreement with the government. It allows the IRS to process payments for taxes, interest, or penalties based on that settlement. Under section 6402 of the Internal Revenue Code of 1986, this overpayment can be used to cover other taxes owed.
Who must file IRS Form 8691?
The filer is typically someone who has instituted a case to recover a refund of certain tax liabilities through a settlement or government concession authorized by the Department of Justice.
What information does IRS Form 8691 require?
The notice of adjustment should contain specific statements, and the form itself relates to the recomputation showing the refundable amounts. The required enclosures include the Transcript of Account Recomputation dated and the DJ letter dated.
Where do I file IRS Form 8691?
The refund check or notice of credit must be sent to the Assistant Attorney General, Tax Division, Department of Justice. The mailing address is Ben Franklin Station, P.O. Box 813, Washington, DC 20044.
How do I complete IRS Form 8691?
The filer prepares Form 8691 to document the refund authorized by the Department of Justice. The completed form must be accompanied by a Transcript of Account Recomputation dated and a DJ letter dated. The notice of adjustment itself must contain specific required statements for proper filing.
What happens if IRS Form 8691 is filed incorrectly?
If filed incorrectly, the IRS may not properly apply the refund or credit against your other tax liabilities under provisions of section 6402 of the Internal Revenue Code of 1986.
What is this form for?
It reports a refund that was authorized by the Department of Justice because of a settlement or government concession. Check if the DOJ authorized the payment.
Where do I send Form 8691?
Send it to the Assistant Attorney General, Tax Division, Department of Justice at Ben Franklin Station, P.O. Box 813, Washington, DC 20044. Verify the address on the form itself.
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