Eligibility Requirements for Offers in Compromise Program

Before you can apply to this program, you must meet the following requirements:

• You have incurred a delinquent tax liability that has resulted in an assessment.
• You have exhausted all other avenues of administrative appeal.
• You cannot make an offer in compromise if there is any issue remaining that can be appealed.
• Two years must have passed since you became liable for the tax.
• You must be current with respect to all returns filed or required to be filed to the Comptroller's Office.
• You must not be currently involved in an open bankruptcy proceeding.
• You are unlikely to be able to make payment in full any time in the foreseeable future due to your financial situation.
• You either are without resources or unable to apply present and/or future resources to paying the outstanding tax liability.