Procedures for Offers in Compromise

All decisions under the Offer in Compromise Program are final and cannot be appealed. For this reason you should carefully consider the facts and arguments you submit with the original offer.

You must remain current with respect to future filings for at least three years after the Offer in Compromise is accepted. If you do not, the full liability will become due immediately, and the comptroller will take all necessary action to collect.

We will review the Offer in Compromise and determine if there is sufficient reason for a reduction or abatement of the assessment.

If we determine that no grounds for adjustment exist, then you will be notified that your offer has been declined. The Comptroller's Office will consider another offer in compromise if circumstances change.

If we determine that grounds for adjustment exist but that the amount offered is insufficient, you will be advised as to an acceptable amount. If we determine that your offer is acceptable, you will be notified so payment can be made.