Acceptance of an Offer in Compromise

An offer in compromise is accepted when Treasury sends the taxpayer and any designated third-party representative a Notice of Acceptance of Offer in Compromise letter accepting the offer in compromise.
If a taxpayer complies with the conditions of an accepted offer in compromise and pays the compromised amount in full, the offer in compromise will conclusively satisfy the tax debt included in the accepted offer in compromise.
A compromise with one taxpayer will not extinguish the liability of any person or entity not named in the offer in compromise that may also be liable for the tax, such as a joint filer or a responsible person under MCL 205.27a. Treasury may still pursue collection from other liable parties up to any remaining amount of the uncompromised tax debt owed.
Acceptance of an offer in compromise does not compromise or otherwise affect any other tax liability not specified in the accepted offer in compromise.
Each accepted offer in compromise will be placed on file with Treasury and will be included in a report published on Treasury’s website that outlines the basis for the compromise. The report will contain, at a minimum:
1. the amount of tax assessed;
2. the amount of interest or assessable penalty imposed by law;
3. the terms of the compromise and the amount actually paid under the terms of the compromise; and
4. the grounds for the compromise.