Aligned multline
Here is what I would do (require mathtools
package)
\begin{align}
\MoveEqLeft[3] (a+b+c+d+e+f) \\
={}& a+b+c+d+e+f+g+h+i+j+k+l+m+n\\
\begin{split}
={}& a+b+c+d+e+f+g+h+i+j+k+l+m+n \\
& +o+p+q+r+s+t+u+v+w+x+y+z+1+2+3+4
\end{split}\\
={}& a+b+c+d+e+f+g+h+i+j+k+l+m+n+o+p
\end{align}
I would not want to start using multline
effects in it, ends up looking strange. The above sort of follows the guides set out by the AMS.
Here is a version without magic numbers. It uses the mathtools
to make the first line appear to have zero width.
\begin{align}
\mathclap{(a+b+c+d+e+f)} & \notag \\
&= a+b+c+d+e+f+g+h+i+j+k+l+m+n \\
&= a+b+c+d+e+f+g+h+i+j+k+l+m+n \notag \\
& \quad +o+p+q+r+s+t+u+v+w+x+y+z+1+2+3+4 \\
&= a+b+c+d+e+f+g+h+i+j+k+l+m+n+o+p
\end{align}