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Doubt as to Collectability

Doubt as to Collectability occurs when the taxpayer is unable to pay the debt.

A refund of previously made payments is not available through the OIC program.

Qualifying Tax Types

Taxes administered under the Revenue Act. 


Document Requirements

Form 5181CI (individual) or Form 5181CB (business) demonstrating both:

  • the amount offered is the most the taxpayer can be expected to pay based on current assets and income; and
  • the taxpayer does not expect an opportunity for increased income or assets.
Get the forms, your supporting documentation, and mail them to Treasury.
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Before submitting
 an application, please refer to the OIC guidelines.