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My original offer application was rejected because I did not include the minimum $100 or 20% of my offer (whichever is the greater amount). Can I submit a request for an Independent Administrative Review and include the correct payment amount?

No. If you send any money when requesting an Independent Administrative Review, that amount is posted toward the outstanding balance of your tax liability. It does not amend your original offer in compromise application. However, after receiving a rejection from Treasury personnel, you may submit a new Michigan Offer in Compromise with form 5181.