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How many Forms 656 are required if you have an individual who owes tax and who also owes a partnership debt as a general partner or corporate debt from a closely held corporation? How much would the application fee be?

In this situation, two Forms 656 will be required. One for the
individual liability, and the other for the partnership or corporate
liability. A check or money order for $150 must be attached to each offer,
for a total of $300. The IRS cannot combine individual tax on an offer
application with taxes owed by a partnership or
corporation.

[Note: This assumes that the taxpayers do not meet one of the exceptions for
paying the application fee: 1) OIC filed solely under doubt as to liability, or
2) total monthly income falls at or below income levels based on the DHSS
poverty guideline levels.]

Source: www.irs.gov

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