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
Contact an agent. Submit a request