The web Browser you are currently using is unsupported, and some features of this site may not work as intended. Please update to a modern browser such as Chrome, Firefox or Edge to experience all features Michigan.gov has to offer.
What is the definition of "Doubt as to Collectability"?
Doubt as to Collectability occurs when the taxpayer is unable to pay the debt. The taxpayer must show both:
The amount offered is the most that can be expected to be paid or collected from the taxpayer’s present assets and income; and
The taxpayer does not have reasonable prospects for acquiring increased income or assets that would enable the taxpayer to pay a greater amount of the tax debt than the amount offered, within a reasonable period of time.