Because Treasury has started issuing the expanded Michigan EITC supplemental check payments for tax year 2022, it is no longer necessary to view or manually update your address. If you moved between last year and now, please be sure your new address is on your 2023 individual income tax return filing.
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.