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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)