Offer In Compromise

An offer in compromise is an agreement between the taxpayer and the Department of Revenue to settle a tax liability for less than the full amount owed because the taxpayer is unable to pay the full liability. Read more about offers in compromise here.

• CS-OIC-1 - Defined
• CS-OIC-2 - Eligibility
• CS-OIC-3 - How to Make an Offer
• CS-OIC-4 - Where to Send Application
• CS-OIC-5 - Determining the Offer Amount
• CS-OIC-6 - How the Offer is Evaluated
• CS-OIC-7 - What Happens if Offer is Accepted
• CS-OIC-8 - What Happens if Offer is Rejected
• CS-OIC-9 - Common Reasons for Rejected Offers
• CS-OIC-10 - Ability to Pay, Special Circumstances
• CS-OIC-11 - Offers Based on Legal Arguments
• CS-OIC-12 - Only Offers of United States Currency will be Considered
• CS-OIC-13 - Submitting an Offer Does Not Stop Collection Activity
• CS-OIC-14 - Withdrawing an Offer