NOTICE: DRS offices and phone service will be closed Monday, January 20th in observance of MLK Day.

Offers 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 Offers of Compromise
  • Form CT-656, Offers in Compromise (for business taxes)
  • Form CT-656a, Offers in Compromise (for personal taxes, including income tax)