Scammers are contacting taxpayers while pretending to be from the Michigan Department of Treasury, using out‑of‑state phone numbers. They may request payments or attempt to trick you into providing your bank account information. Always verify the source before sharing any personal or financial details.
Doubt as to Collectability
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.
Get Started
Before submitting an application, please refer to the OIC guidelines.
Get Started
Before submitting an application, please refer to the OIC guidelines.