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NCDOR »   Taxes & Forms »   Collections – Past Due Taxes »   Information & Assistance »   Offer In Compromise »   OIC-101 Offer In Compromise Instruction Booklet

OIC-101 Offer In Compromise Instruction Booklet

The Offer In Compromise Instruction Booklet (OIC-101) describes the statutory authority and basic requirements that must be met in order for an Offer In Compromise to be considered. The booklet also outlines the forms and documentation that must be submitted with an Offer In Compromise request. It also explains how an offer is evaluated and what factors are considered during the evaluation process. The booklet contains links to the forms that should be submitted with an offer and directs taxpayers to where they should present the Offer In Compromise paperwork or request assistance. 

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Files

OIC101.pdf

PDF • 1.62 MB - April 20, 2022

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Offer In Compromise Information

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  • Sales and Use Tax
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  • Alcoholic Beverages Tax
  • Tobacco Products Tax
  • Partnership Tax
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  • Motor Carrier Seminars
  • Business & Income Tax Seminars
  • Power of Attorney

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North Carolina Department of Revenue

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https://www.ncdor.gov/taxes-forms/collections-past-due-taxes/information-assistance/offer-compromise/oic-101-offer-compromise-instruction-booklet