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                                            INTRODUCTION                                          Question: Do I need an accountant or an attorney 
                                                                                                  to complete Form A-212? 
                                            Certain taxpayers may find that, based on their 
                                            current and projected future financial situation,     Answer: No. The form is designed to be self-
                                            they may never be able to pay their total tax         explanatory. Any compliance agent can answer 
                                            obligation. If you are in this situation, it may be   your questions about completing this form. 
                                            appropriate for you to petition the Wisconsin 
                                            Department of Revenue to settle the tax obligation    Question: Is any other paperwork required other 
                                            for a lesser amount.                                  than Form A-212 or A-213? 

                                            This publication explains (1) who may submit a        Answer: Yes, in most situations, other information 
                                            petition, (2) under what conditions a petition may    is required. A list of required attachments is on the 
 This is a proposed guidance document.      or may not be accepted, and (3) what occurs after     last page of the form. 
 The document has been submitted to the     the department receives a petition. 
                                                                                                  The department reserves the right to independently 
 Legislative Reference Bureau for 
 publication in the Administrative Register WHO MAY PETITION FOR COMPROMISE OF TAX                verify any information you provide through its own 
 for public comment as provided by sec.     OBLIGATION DUE TO INABILITY TO PAY?                   records or third-party contacts and/or require 
                                                                                                  additional items. 
 227.112(1), Wis. Stats.                    Anyone with a tax obligation who believes their tax 
                                            obligation can never be paid in full may petition the CONDITIONS FOR COMPROMISE CONSIDERATION 
                                            department to consider settling their account for 
                                                                                                  All tax returns for prior years must be filed and you 
 Petition for                               an amount less than the total liability. 
                                                                                                  must demonstrate: 
 Compromise of Taxes–                       The petitioner may be an individual, corporation, 
                                                                                                  A. You cannot dispose of assets or borrow 
                                            partnership, limited liability company, or any other 
                                                                                                     against them to pay your liability. 
 Inability to Pay                           legal entity with a tax obligation. 
                                                                                                  B. Your monthly income is insufficient to fully 
 Includes information on:                   SUBMITTING PETITION FOR COMPROMISE DUE 
                                                                                                     pay your liability through installment 
                                            TO INABILITY TO PAY 
                                                                                                     payments. 
 • Who may qualify 
                                            To submit a petition, complete either:  
                                                                                                  HOW IS ABILITY TO PAY IN FULL DETERMINED? 
 • How to apply                             • Form A-212 Offer in Compromise for Wage 
                                              Earners and Self-Employed Individuals, or           The department reviews a number of variables 
 • Documentation required                   • Form A-213 Offer in Compromise for Business         when considering your request. Some examples 
                                                                                                  include equity in any real or personal property; 
 • What happens after a                     Send the petition, along with required supporting 
                                                                                                  past, present, and future earning potential; the 
                                            documentation, to: 
   petition is submitted                                                                          priority of other creditors; whether your current 
                                            Wisconsin Department of Revenue                       financial condition is likely to be temporary or 
                                            PO Box 8901                                           permanent; your present life style; your ability to 
                                            Madison, WI 53708-8901                                borrow; and any other factors the department 
                                                                                                  considers relevant in making a decision. 
                                            These forms are available at any department office 
 Publication 124 (3/20)                     or can be downloaded from the department's 
                                            website at revenue.wi.gov.

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WHAT HAPPENS AFTER YOU SUBMIT PETITION interest of the State to accept such scheduled CAN YOU PETITION FOR COMPROMISE MORE
FOR COMPROMISE DUE TO INABILITY TO PAY? payments. THAN ONCE?
A. The department sends a letter indicating that C. Upon receipt of the compromise payment, or Yes. If you have previously petitioned for a
they received your completed petition or that the final installment of a compromise payment compromise and that offer was not accepted, you
they are requesting additional information. schedule, the department issues satisfactions may petition the department at a later date. The
Once the department receives a complete of all outstanding delinquent tax warrants department is unlikely to review a second
request, they attempt to act on it within 90 covered by the compromise, unless the compromise differently than the first unless your
days. compromise order is contingent on future financial condition has changed.
B. Any collection actions in progress at the time activities, such as incurring no new
your petition was received, such as wage delinquencies for a stated period of time. Applicable Laws and Rules
attachments, levies, or property seizures, Satisfactions are delayed 45 days if payment is This document provides statements or
continue unless the department believes it is in not in the form of guaranteed funds. interpretations of the following laws and
regulations enacted as of February 3, 2020:
the best interest of the State to discontinue AFTER PAYMENT OF THE COMPROMISE, IS THE
Sections 71.92(3), 73.13, and 77.62(5), Wis. Stats.
such action(s). MATTER CLOSED?
C. No new collection actions will be initiated Generally, yes, however, the department has the Laws enacted and in effect after February 3, 2020,
while the department reviews your petition. right to review your account within three years to new administrative rules, and court decisions may
They will, however, continue to intercept state determine if there has been a change in your change the interpretations in this document.
and/or federal refunds (if any) and may file financial condition which would enable you to pay Guidance issued prior to February 3, 2020, that is
new tax lien(s). the amount previously forgiven in the compromise contrary to the information in this document is
D. Interest continues to accrue on any unpaid settlement. The three-year period begins on the superseded by this document, pursuant to sec.
balance until it's paid. latter of the date of the compromise order or the 73.16(2)(a), Wis. Stats.
final payment. If the department finds that your
QUESTIONS
DEPARTMENT RESPONSE financial situation has changed, they conduct a
After review, the department sends you a written hearing with you to review whether the If you have questions, write to the department,
response. They may: compromise should be reopened. call, or visit any department office listed below:

A. Accept your offer IF YOUR PETITION IS REJECTED, CAN YOU ASK FOR Email DORCompliance@wisconsin.gov
REVIEW OF DECISION? Phone 608-266-7879
B. Reject your offer but propose a counter offer
Yes. A request for a second review of a rejected Location Address
C. Reject your offer and refer you to a compliance compromise can be sent to: Appleton 265 W. Northland, Ave.,
agent to determine the best method to pay Appleton, WI 54911-2016
your debt. Wisconsin Department of Revenue Eau Claire 718 W. Clairemont Ave.,
PO Box 8901 Eau Claire, WI 54701-4558
WHAT HAPPENS IF YOUR PETITION IS ACCEPTED? Green Bay 200 N. Jefferson St.,
Madison WI 53708-8901
A. If the department accepts a compromise offer, Green Bay, WI 54301-5189
The request for a second review
the amount must be paid in full with must be in writing Madison 2135 Rimrock Rd.,
and should provide any information you believe
guaranteed funds within 10 days. Madison, WI 53713
would cause the department to reconsider the Milwaukee 819 N. Sixth St.,
B. A payment schedule may be permitted to pay acceptance of your compromise offer. Milwaukee, WI 53203-1606
the amount of the compromise if the
department believes that it is in the best

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                                                 Certification Statement 
 As the Secretary of the Wisconsin Department of Revenue (DOR), I have reviewed this guidance document or proposed guidance document and I certify that it 
 complies with secs. 227.10 and 227.11, Wis. Stats. I further certify that the guidance document or proposed guidance document contains no standard, 
 requirement, or threshold that is not explicitly required or explicitly permitted by a statute or rule that has been lawfully promulgated. I further certify that the 
 guidance document or proposed guidance document contains no standard, requirement, or threshold that is more restrictive than a standard, requirement, or 
 threshold contained in the Wisconsin Statutes.  
 DEPARTMENT OF REVENUE  

 ______________________  
 Peter Barca  
 Secretary of Revenue

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