CS-OIC-6 -How the Offer is Evaluated

The Department’s Collection Services Division thoroughly reviews the taxpayer’s Offer in Compromise Application and supporting documentation. The Department may request additional documentation to verify or clarify the information the taxpayer provides.

Note that submitting the amount computed using the Offer in Compromise Application worksheet does not guarantee acceptance of your offer. Generally, the taxpayer must offer the maximum amount the taxpayer can pay. The Department will complete a full review of the taxpayer’s financial position to evaluate the offer.

Once the Department receives all necessary documents and information, the taxpayer’s financial position and previous tax payment history are analyzed. This includes examining the taxpayer’s assets, liabilities, and ability to pay both immediately and over time.

The Collection Services Division also consults with legal counsel to determine whether a compromise is in the best interest of the State of Tennessee. Based upon the application and documents presented, a recommendation is then made for acceptance or denial. The Commissioner of Revenue must approve an offer for it to be accepted. Some offers in compromise also require the approval of the Attorney General and Reporter and the Comptroller of the Treasury.

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