Skip to main content

What is the definition of "Receipt of a Federal Offer in Compromise"?

This means the taxpayer has received an Offer in Compromise from the Internal Revenue Service for the same tax periods for which the taxpayer is requesting state relief. Only tax debt for individual income tax, under MCL 206.1 to 206.532, or for corporate income tax, under MCL 206.601 to 206.699, and withholding tax, under MCL 206.701 to 206.713, is eligible for compromise under this ground.