Connecticut State Department of Revenue Services

WEBINAR: DRS will be holding a webinar on Wednesday, July 30, 2025, at 10:00 a.m.  This session will provide an overview of the sales and use tax requirements pertaining to car wash and motor vehicle repair services. Select here to register.

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)