Offer In Compromise
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 opinion it is in the best interest of the state.
The Offer In Compromise booklet has been created to provide taxpayers basic instructions on how to prepare an offer.
To prepare an offer, download the items listed below or call your Collection Division Office to request a packet be mailed to you.
- Offer In Compromise Instruction Booklet
- OIC-1062, OIC-1063, OIC Checklist, Form OIC-100, Form OIC 101-A, Form OIC 101-B, Form OIC 101-C and Form OIC-102
Form OIC 101–A is for an Individual, Form OIC 101–B is for a Business and Form, OIC 101–C is for a Sole Proprietorship and Form OIC-102 is for a Third Party Affirmation
- Taxpayer Self-Help
- Tax Information
- 2014 Individual Income Tax Law Changes
- 2015 Income Tax Estimator
- Understanding Your Notice
- Collections – Past Due Taxes
- Taxpayer Advocate
- Armed Forces
- Resolving Disputes
- Periodic Review of Existing Rules
- Property Auctions
- Reports and Statistics
- Tax Seminars
- Identity Theft