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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.
 

Our office is excited to announce that a website with a fully web-based application process is available beginning August 2021.

Through this new web-based OIC application process, you’ll be able to:

  • fill out an application at your own pace, with the capability of saving the application as you go and later picking up right where you left off in the previous session;
  • upload all supporting documentation as needed/required for your application; and
  • review previously submitted applications (if submitted through this website), as needed.

To complete a new OIC application through the web-based application process, please click on this link to get started.

Please note: the ability to download and fill out one of the three PDF forms for submission will still be temporarily available as we roll out the new website. Use the existing mechanism, as described below, to download the appropriate PDF form, fill it out on your computer, and then upload the completed application form to our office through the existing online submission page. However, it is important to note that this option will only be available temporarily as our office transitions to usage of the new web-based application process. If you need to request a paper application, please reach out to our OIC staff directly at 614-779-0105.


 

*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.