Scammers are contacting taxpayers while pretending to be from the Michigan Department of Treasury, using out‑of‑state phone numbers. They may request payments or attempt to trick you into providing your bank account information. Always verify the source before sharing any personal or financial details.
Rejection
Rejection
Next Steps
If Rejected
the taxpayer and/or third-party representative will be notified that:
- their offer was rejected by way of a Notice of Rejected Offer in Compromise, detailing the reasons why Treasury rejected the offer;
- their initial payment made with the application will not be refunded but applied to the debt and collection activity will begin; and
- an independent administrative review (IAR) can be submitted.
A rejected OIC cannot be amended. Please consult the guidelines if you are planning to reapply.
OIC determinations can not be appealed by any tribunal or court.
Business person reviewing paperwork
Independent Administrative Review (IAR)
Taxpayers who disagree with Treasury's rejection may request an Independent Administrative Review within 30 days of the date of the rejection letter.