The Department will consider settling if one or more of the following criteria are met:
The Department will not consider settlement if:
The Department will not consider settlements where the only reason is your inability to pay. In such cases, you should contact the Department's Compliance Division about a payment plan or other resolution based on financial hardship. Contact the local office nearest your business.
You may submit a written settlement offer to the Administrative Review and Hearings Division (ARHD). You may use the form or create your own with the necessary information including:
Rule 100(7) provides detailed guidance on the bases upon which a tax dispute may be settled.
The ARHD will acknowledge receipt of your offer. Your review will continue with the TRO while your offer is evaluated. We have a settlement track to evaluate offers. If your offer is referred to the settlement track, we will contact you and discuss your offer. If it is not referred to the settlement track, we will inform you of this decision.
Once there is an agreement to settle, the ARHD will prepare the "closing agreement," on behalf of the Department. Oral agreements are not valid or enforceable. The agreement will be the Department’s standard form but will contain the agreed terms and may also contain future reporting instructions. Both you and the Department must sign the closing agreement before your dispute is settled. After settlement, your dispute with the Department will be dismissed.
Your dispute will continue to be processed through the division’s review process.