The Michigan Department of Treasury has been made aware that some "Reminder of Tax Due" letters sent to taxpayers contain an incorrect toll-free (1-800) TTY number, which may connect callers to a potential scam. Taxpayers with questions regarding unpaid individual income taxes are asked to contact the Treasury directly at 517-636-4486. We apologize for any confusion or concern this may have caused.
Acceptance
Next Steps
If Accepted
- a Notice of Acceptance of Offer in Compromise will be sent via mail to the taxpayer and any third-party representative;
- payments will begin 30 days after the date listed on the acceptance letter;
- state tax liens will be released once the OIC is paid in full;
- State of Michigan vendor payments such as home healthcare, childcare, or foster care payments etc., will no longer be taken and applied to your balance.
Income tax refunds will continue to be applied to the outstanding balance until it is paid in full.
To prevent your offer from being revoked, you must pay your OIC payments on time, as well as file and pay the balance due on all future tax returns.
Making Payments
Electronically
You will be able to make a payment by way of:
- an Automated Clearing House (ACH) transfer from your bank account without a fee; or
- a credit or debit card payment with a 1.5% processing fee.
Automatic, electronic funds transfer payments, Form 3798, is not currently available for those on an installment agreement with the OIC unit. The offer will continue to be monitored by the OIC unit.
By Mail
Your acceptance letter will include payment vouchers. If you are mailing a payment, please include one payment voucher to ensure your payment is applied correctly to your offer in compromise.
Revocation
Treasury may revoke your accepted OIC, reinstating your previously compromised debt.