NC Gen. Stat. §105-237.1 authorizes the Secretary of Revenue to accept full settlement of a liability for a lesser amount than is due when in his or her opinion it is in the best interest of the State.
The Offer In Compromise instruction booklet (OIC-101) is intended to provide taxpayers with basic instructions on how to prepare an offer.
To prepare an offer, download the items listed below or call 1-877-252-3052 between the hours of 8:00 am - 4:30 pm EST Monday through Friday to have a department employee order the forms on your behalf.
|OIC-100||Offer in Compromise|
|OIC 101-A||Worksheet for an Individual|
|OIC 101-B||Worksheet for a Business|
|OIC 101-C||Worksheet for a Sole Proprietorship (Self-Employed Individual)|
|OIC-102||Third Party Affirmation|
|RO-1062||Collection Information Statement for Individuals and Sole Proprietorships|
|RO-1063||Collection Information Statement for Businesses|
This page was last modified on 10/21/2021