Offer in Compromise
The State of Ohio has established a formal Offer in Compromise Program with respect to claims certified by various state agencies, including the State of Ohio, Department of Taxation, to the Office of the Attorney General for collection. Pursuant to Ohio Revised Code §131.02 and 5703.06, the Offer in Compromise Program allows the Attorney General with the consent of the state agency to compromise a claim for less than the tax, premium or principal liability, without reference to penalties or interest, due to (1) economic hardship, (2) doubt as to liability, or (3) in limited instances, a substantial probability that the claim, if collected, would be subject to refund under the respective agencies' statutes, rules or regulations. (The State of Ohio, Department of Taxation could not previously compromise a claim for less than the tax amount.) To the extent an individual or entity (including innocent spouse) seeks only to waive all or a portion of penalty or interest, such request may be processed through the Office of the Attorney General.