Connecticut State Department of Revenue Services

NOTICE: Taxpayers are strongly encouraged to visit the DRS website for answers to many questions. You may also email DRS at drs@po.state.ct.us. If contacting DRS by phone, please plan for wait times that may be longer than usual. Frequently Asked Questions

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)