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Legal & Reporting

Reporting Requirements

Treasury is required by law, Revenue Act MCL 205.23a (2), to publish a written report of each accepted Offer in Compromise on its website.

The written report contains, at a minimum, a statement of each of the following:

  • amount of tax assessed
  • grounds for the compromise
  • terms of the compromise
  • the amount actually paid in accordance with the terms of the compromise
  • amount of interest or assessable penalty imposed by law on the person against whom the tax is assessed