CS-OIC-3 - How to Make an Offer

To make an offer in compromise, you must completely fill out the Offer in Compromise Application. The application can be found on the Department's website in the Tax Delinquencies section, which may be accessed here.

Before an application will be considered, all required supporting documentation must be provided to the Department. If the taxpayer has made a good faith effort to fill out the application in full and provide all required documentation, the Department will contact the taxpayer with a list of any missing items and allow the taxpayer a reasonable amount of time to provide them.

Taxpayers can submit an Offer in Compromise Application themselves without professional representation. However, if the taxpayer would like for another authorized party, such as an accountant or attorney, to represent the taxpayer, a completed Power of Attorney form must be submitted to the Department with the Offer in Compromise Application. The Power of Attorney form can be found on the Department's website under "Miscellaneous Forms." Power of Attorney 

The Tennessee Department of Revenue's Offer in Compromise Program considers tax debt owed to the State of Tennessee only and cannot take action on tax debt owed to the federal Internal Revenue Service (IRS). Taxpayers seeking to pay or compromise federal tax debt should contact the IRS directly.

If you have questions about the Offer in Compromise Application or need assistance in completing the application, you may contact the Department at (423) 854-5381 or Revenue.Offers@tn.gov.

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