Additional Assessment Beyond Compromised Amount Due to IRS Information or State Audit

OIC Guidelines

Additional Assessment Beyond Compromised Amount Due to IRS Information or State Audit

A tax that was compromised under Treasury’s Offer in Compromise program is subject to additional assessment or collection if the compromised tax is modified or adjusted as a result of information received from the Internal Revenue Service or as a result of an audit performed by or on behalf of the State of Michigan.
A taxpayer may not request an informal conference or contest Treasury’s determination with respect to an offer or a compromised tax under the Offer in Compromise program in the Michigan Tax Tribunal or a court. However, a taxpayer may request an informal conference for or contest in the Michigan Tax Tribunal or a court an additional assessment to a compromised tax, which is modified or adjusted by Treasury and which is the result of information received from the Internal Revenue Service or an audit performed by or on behalf of the State of Michigan.