Emergency-related state tax relief available for taxpayers located in four southwest Michigan Counties impacted by May 2024 storms.
Learn About Disaster Relief
Revocation of an Accepted Offer in Compromise
OIC Guidelines
Revocation of an Accepted Offer in Compromise
- Any compromise made under the Offer in Compromise program is subject to continuing review and monitoring by Treasury. Treasury may revoke an accepted compromise if any of the following occurs:
- Treasury determines that the person receiving a compromise concealed from Treasury any property or sources of income belonging to the taxpayer, the estate of the taxpayer, or any other person liable for the tax;
- Treasury determines that the person receiving a compromise intentionally misled Treasury by withholding, destroying, mutilating or falsifying any book, document or record or made any false statement, relating to the estate or financial condition of the taxpayer or other person liable for the tax to induce the compromise; or
- The taxpayer did not comply with any of the conditions that were part of an accepted offer in compromise or did not file required returns or pay tax liabilities after an accepted compromise within 20 days after Treasury issues a notice and demand to the person.
- If revocation is warranted, Treasury will send the taxpayer a Notice of Revocation of Offer in Compromise letter revoking the compromise and reinstating the uncompromised tax debt. Treasury’s letter will provide the following:
- A statement of the reasons for the revocation, including any determined deficiencies;
- A statement of the amount of the tax debt that is reinstated;
- A statement of the amount of payments previously made by the taxpayer under the offer in compromise that are credited against the reinstated tax debt;
- A statement of the amount of the remaining balance of the tax debt, including any applicable penalties and interest due.