CS-OIC-4 - Where to Send Application

Completed Offer in Compromise Applications and all supporting documentation should be submitted to the Tennessee Department of Revenue, Collection Services Division.

Packets can be submitted electronically, which is preferred, or can be submitted via mail.  If submitted by mail, a tracking number is strongly suggested.

Please email the Officer in Compromise group at Revenue.Offers@tn.gov to receive instructions before submitting the application and supporting documentation.

Please Note: 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.