Are all taxpayers eligible to submit an offer in compromise?
At the time a taxpayer submits an offer in compromise to Treasury, all of the following must be true:
The taxpayer must have been assessed for the tax debts specified in the offer in compromise application.
All opportunities for the taxpayer to appeal the assessed tax debt at informal conference, Michigan Tax Tribunal or the Court of Claims, must have expired.
The taxpayer must have filed returns for all applicable taxes for all outstanding tax years.
The taxpayer must have no open bankruptcy proceedings
Note: For Doubt as to Liability a final decision or judgment from the Michigan Tax Tribunal or a Court must have not been established