Connecticut State Department of Revenue Services

NOTICE: Walk-in services at all DRS branch office locations remain suspended. Email DRS at drs@po.state.ct.us. Email the Priority One Taxpayer Assistance Program: DRSPriorityOne_CollectionsAssist@po.state.ct.us. Please check our Frequently Asked Questions page.

Offer of Compromise

The Commissioner or his designated agent may compromise a liability for any of the following reasons:

  • Doubt as to liability;
  • Doubt as to collectability; or
  • Doubt both as to liability and as to collectability.

For detailed information on Offers in Compromise:

  • IP 2004(31), Procedures for Making Offer of Compromise
  • Form CT-656, Offer of Compromise (for business taxes)
  • Form CT-656a, Offer of Compromise (for personal taxes, including income tax)