Offers in Compromise Program - 271-0145-20

Description of Agency

The Technical Services Unit within the Department of Treasury (Treasury) is responsible for administering the Offers in Compromise Program established by Section 205.23a of the Michigan Compiled Laws. An offer in compromise is a request by a taxpayer to compromise an assessed tax liability, including penalty and interest, for less than the full amount owed. In fiscal year 2019, Treasury accepted 349 offers totaling $1.6 million. As of June 30, 2020, the Technical Services Unit had 10 employees that process offers in compromise.

Audit Objective

To assess the effectiveness of Treasury’s efforts to administer the Offers in Compromise Program.


Estimated Release Date: May 2021

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