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Where do I submit a complete offer in compromise application and the initial offer payment?

Mail all necessary forms, schedules and supporting documentation along with the non-refundable initial offer payment, if paying by check or money order, to:

Michigan Department of Treasury
Offer in Compromise
P O Box 30190
Lansing MI 48909  

Note: Offer in compromise applications (forms, schedules and supporting documentation) cannot be submitted online; however, Treasury now accepts initial offer payments online by debit or credit card.