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Doubt as to Liability

Doubt as to Liability

Doubt as to Liability occurs when the taxpayer believes they do not owe 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

Along with the appropriate forms, supporting documentation must prove that the taxpayer would have won in a contested case if their appeals period for the debt had not expired.

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.