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Offer in Compromise

An Offer-in-Compromise (OIC) is an offer, as payment in full, of an amount less than the tax, premium or principal claim that does not include any penalty or interest due to an (1) economic hardship claim, (2) doubt as to liability claim or (3) innocent spouse claim. See Ohio Revised Code 5703.06; see also O.R.C. 131.02.

Eligibility for the Offer-In-Compromise includes the following:

  1. Tax debt must be certified to the Attorney General’s Office for at least a year;
  2. A minimum of $500 principal in tax debt must be owed;
  3. Individual or entity is not currently in a bankruptcy; and
  4. Individual is not currently engaged in an appeal with the Board of Tax.

How do I begin?

An applicant must complete and submit an Offer-in-Compromise (OIC) Application and provide full financial disclosure as well as supporting documentation when applicable. Additional documentation may be requested due to the particular circumstances of the applicant. Failure to fully and completely answer all questions may result in the rejection of your application. If your application is rejected, it will be returned to you with a letter of explanation. It is the responsibility of the applicant to prove each basis for the relief requested. All applications must be signed and dated by the applicant. The Attorney General will not consider an application unless signed and dated by the applicant as designated.

If you need us to send you a paper application, please call the OIC Unit at 614-779-0105. The Attorney General’s office has updated the application process to include an option to submit your application electronically. To begin, select one of the following options below and follow the instructions within the link. If you have any questions, please contact the OIC Unit at 614-779-0105 or email OIC@OhioAttorneyGeneral.gov.

*Please be advised that the negotiation of collection claims and attempts to settle delinquent debts by non-attorney representatives on behalf of another may be determined to constitute the unauthorized practice of law. See Ohio State Bar Assoc. v. Century Negotiations, Inc., 92 N.E.3d 866, 2017-Ohio- 9110, at ¶6-7.

Additionally, please note that if you are an attorney representing the applicant, you must be licensed to practice in the State of Ohio, and you may be requested to provide a Certificate of Good Standing from the Ohio Supreme Court for verification purposes.