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If Treasury rejects my offer in compromise application, can I appeal to the Court of Claims or Tax Tribunal?

No, you may not appeal a rejection of an offer in compromise to any tribunal or court. You may request an Independent Administrative Review by filing a Form 5186, Request for Independent Administrative Review of Rejected Offer in Compromise, with Office of Administrative Review, no later than 30 calendar days after the date on Treasury’s rejection letter. Completed forms must be sent to:

Michigan Department of Treasury
Office of Legal Affairs
P.O. Box 30716
Lansing, MI 48909

Note: All requests for Independent Administrative Review not sent to the above address may result in a delay review and/or disqualification.