OIC-101 
(07/19) 

                                          Offer In Compromise 

                                          Instruction Booklet 

                                          State of North Carolina 
                                          Department of Revenue 

Help Preparing an Offer In Com-           What is an Offer In Compromise? 
promise 
                                          The  North  Carolina  Offer  In   quired to complete and submit         Forced collection actions, such 
 This Booklet provides instructions      Compromise  program  allows   forms  detailing  your  income,           as  garnishments,  in  effect  at 
  for taxpayers preparing an Offer In     qualifying, financially distressed   expenses, assets and liabilities.   the time you submit your offer, 
  Compromise.                             taxpayers the opportunity to put     You  will  also  be  required  to  will  not  automatically  be      
 Additional instructions and web-fill    overwhelming  tax  liabilities       substantiate the information on    suspended  during  the  review 
  versions of forms are available on      behind them by paying a lump         these  forms  with  documents      period.  Interest and penalty will 
  the Department’s web-site at            sum  amount  in  exchange  for       such as pay stubs, loan records,   continue to accrue on any un-
  www.dornc.com.                          the liability being settled in full.   etc.                             paid tax debt while the offer is 
Contact the collection agent handling     The  law  provides  specific  re-                                       being considered.   
                                                                               During the review of your finan-
your  account  or  the  local  service    quirements  for  accepting  an 
                                                                               cial condition, the Department     This  booklet  provides  instruc-
center for your county of residence       offer.  The goal of the Offer In  
                                                                               will estimate how much it can      tions, forms and other materials 
for assistance with specific questions.   Compromise  program  is  to  
                                                                               collect over time if the offer is  you will need to submit a re-
See the last page of this booklet for     resolve a liability in a way that is 
contact  information  or  visit:                                               not accepted.  The review must     quest  for  an  offer  in  compro-
https://www.ncdor.gov/contact-            in the best interest of both the 
                                                                               indicate that your financial situ- mise.  If you have questions or 
us/office-locations                       State and the taxpayer.   
                                                                               ation prevents full payment for    need  additional  assistance, 
                                          You  are  required  to  provide      the foreseeable future.            please  contact  your  local  
                                          reasonable  documentation  of                                           service  center.  See  the  last 
                                                                               An offer will not be considered if 
Contents                                  financial condition and ability to                                      page of this booklet for contact 
                                                                               it is determined that the offer 
                                          pay  with  your  request  for  an                                       information or visit: 
                                                                               was  filed  for  the  purpose  of 
Statutory Authority and Basic Require- 2  offer.  A complete review of your                                       https://www.ncdor.gov/contact-
ments                                                                          delaying collection or otherwise 
                                          current  financial  situation  will                                     us/office-locations 
                                                                               jeopardizing  the  Department’s 
Preparing to Submit an Offer In Com-   3  be conducted as a part of the 
                                                                               ability to collect the tax debt.  
promise                                   offer process.  You will be re-
Evaluation of Your Offer in Compro-    4 
mise 
Monthly Disposable Income              5 

What Factors Are Considered When       6 
Evaluating My Offer for Acceptance or 
Denial?                                   Do I Need  Professional Assistance to Submit an Offer?  

What to Submit with the Offer          7  The  NC  Offer  In  Compromise       service centers.  See the last     While you are welcome to seek 
                                          program is designed to be com-       page of this booklet for contact   professional assistance, the NC 
Form OIC-100                           8  pleted by taxpayers with assis-      information or visit :             Offer In Compromise program is 
                                          tance  from  NCDOR  personnel.       https://www.ncdor.gov/contact-     designed to meet the needs of  
Third Party Affirmation                10 We  encourage  taxpayers  to         us/office-locations                taxpayers  acting  on  their  own 
                                          seek assistance from our local                                          behalf.  
What Happens to My Offer After It Is   11 
Submitted?   
Where to Submit an Offer and           12 
Request Assistance 

OIC-101                                                                    Page 2 

        Statutory Basis for Offer In Compromise 
        NC Gen. Stat. 105-237.1 provides the authority for the Secretary of Revenue to entertain an offer 
        in compromise: 
        § 105-237.1.Compromise of liability. 
        (a) Authority. – The Secretary may compromise a taxpayer's liability for a tax that is collectible un-
        der G.S. 105-241.22 when the Secretary determines that the compromise is in the best interest of 
        the State and makes one or more of the following findings: 
         (1) There is a reasonable doubt as to the amount of the liability of the taxpayer under the 
         law and the facts. 
         (2) The taxpayer is insolvent and the Secretary probably could not otherwise collect an 
         amount equal to or in excess of the amount offered in compromise. A taxpayer is consid-
         ered insolvent only in one of the following circumstances: 
                       a. It is plain and indisputable that the taxpayer is clearly insolvent and will re-
                       main so in the reasonable future. 
                       b. The taxpayer has been determined to be insolvent in a judicial proceeding. 
         (3) Collection of a greater amount than that offered in compromise is improbable, and 
         the funds or a substantial portion of the funds offered in the settlement come from 
         sources from which the Secretary could not otherwise collect. 
         (4) A federal tax assessment arising out of the same facts has been compromised with 
         the federal government on the same or a similar basis as that proposed to the State and 
         the Secretary could probably not collect an amount equal to or in excess of that offered 
         in compromise. 
         (5) Collection of a greater amount than that offered in compromise would produce an 
         unjust result under the circumstances. 
         (6)  The taxpayer is a retailer or a person under Article 5 of this Chapter; the assessment 
         is for sales or use tax the retailer failed to collect or the person failed to pay on an item 
         taxable under G.S. 105-164.4(a)(10) through (a)(15), and the retailer or person made a 
         good-faith effort to comply with the sales and use tax laws.  This subdivision expires for 
         assessments issued after July 1, 2020. 
         (7)  The assessment is for sales tax the taxpayer failed to collect or use tax the taxpayer 
         failed to pay as a result of the  change in the definition of retailer or the sales tax base 
         expansion to (i) service contracts, (ii) repair, maintenance,  and installation services, or 
         (iii) sales transactions for a person in retail trade. The Secretary must determine that the  
         taxpayer made a good-faith effort to comply with the sales and use tax laws. This subdivi-
         sion applies to assessments for any reporting period beginning March 1, 2016, and 
         ending December 31, 2022. 

        Basic Requirements 

         Please review the following statements.  Each    assessment for all NC state taxes that you 
         statement must be “True” in order for the De-    owe. 
         partment to process your offer request.  If your 
         response to any of these statements is “False,”  3.  You are not the subject of an open or active 
         your offer cannot be processed at this time.     bankruptcy case. 
         1.  You have filed all required tax returns and  4.  You have filed the current year’s tax return
         reports.                                         (s) and paid any liabilities shown due in full. 
                                                          The current year’s return is the return most 
         2.  You  have  received  a  final  notice  of 
                                                          recently due. 

 OIC-101                                                                                      Page 3 

Preparing to Submit an Offer 
 
 1.  You must file all tax returns that you were legally required to file prior to submitting 
    the offer.  All returns required for the current year must also be filed and any liabili-
    ties shown due paid in full.  If you did not file a return for a prior period because you 
    were not legally required to file, you must include a detailed explanation of circum-
    stances with the offer. All tax returns that become due while the offer is pending 
    must be filed and paid in full by the due date. 
 2.  All estimated payments (if required) must be paid to date for the current year.  
 3.  The OIC-100 and OIC-1062 (Collection Information Statement for Individuals) or OIC-
                                                                                              Keep Copies! 
    1063 (Collection Information Statement for Businesses) must be completed and 
    signed with appropriate identification numbers and all sections completed. Items          You should make 
    that do not apply to you should be notated with “N/A.”  If your source of funds is        copies of all 
    “third party”, please attach form OIC-102 to your OIC-100. 
                                                                                              documents submitted 
    Documents that must be included with the Collection Information Statement are:            to the Department for 
           If wage earner, last 2 months paystubs                                            your records.  Do not 
           Complete copies of last 3 bank statements for all accounts                        send original copies 
           Complete copies of last 2 federal income tax returns (if required to file)        with your offer  in 
                                                                                              compromise to the 
           If you claim to also owe the IRS, you must include a current federal ac-
            count transcript for each outstanding period and tax schedule.                    Department since 
                                                                                              they will not be 
           Substantiation for any claims of special circumstances made in section 
            8 of  OIC-100 Explanation of Circumstances (copies of actual monthly              returned. 
            expenses,  court  ordered  payments,  out-of-pocket  medical  expenses, 
            physician’s statements detailing illness, etc.) 
           Substantiation  of  claimed  mortgages,  vehicle  liens  and  any  other 
            claimed judgments or liens 
           Additional  information  must  be  provided  within  the  requested  time 
            frame 
 4.  Liabilities must be final assessed by the Department in order to be considered for 
    settlement. We cannot process an offer if any liability has not been final assessed.  
 5.  You must pay 20% of the amount offered in compromise (non-refundable) in certi-
    fied funds when the offer is submitted.  Exceptions exist for taxpayers whose in-
    come is below federal poverty guidelines or when a Third Party Affirmation form 
    (OIC-102) is submitted with the offer. 

 6. If your basis for compromise is reasonable doubt as to the amount of liability, 
    please include a computation of the claimed corrected tax due, an explanation of 
    how you arrived at the amount and any verifying documentation.  

OIC-101                                                                                                                     Page 4 

                             Evaluation of an Offer in Compromise 

                             For any basis for compromise        through  10  on  the  OIC-1062.   the ability to fully pay the tax 
                             other than reasonable doubt as      Business entities (Corporations,   liability,  either  immediately  or 
                             to the amount of liability, com-    partnerships, LLCs, etc.) should   through  an  installment  agree-
                             plete financial information must  submit  OIC-1063  Collection         ment, or you can pay a greater 
                             be  provided.    You  must  send    Information Statement for Busi-    amount  than  that  offered  in 
                             information  that  reflects  your   nesses.  Required documenta-       compromise, your offer will be 
                             financial situation for the three   tion is listed under the signa-    denied. All offer amounts must 
                             months immediately preceding  ture line of the collection infor-       exceed  zero,  and  your  offer 
                             the  date  you  submitted  your     mation statements.                 cannot include monies already 
                             offer in compromise.  Your offer                                       paid to the Department. 
                                                                 The information provided on the 
                             amount must equal or exceed 
                                                                 collection  information  state-
                             the  amount  the  Department 
                                                                 ments (Form OIC-1062 and OIC-
                             can  collect  over  the  statutory 
                                                                 1063) assists us in determining 
                             period of collections.   
        The collection                                           the  collection  potential.   This 
                             Individual taxpayers must sub-      collection potential will be com-
potential equals your        mit  form  OIC-1062  Collection  prised of the net equity of your 
net equity in assets         Information Statement for Indi-     assets  plus  the  amount  we 
                             viduals, with sections 1 through    project  we  could  collect  from 
held plus estimated          8  completed.    Proprietorships    your future income.   
        collection potential and  self  employed  individuals 
                                                                 If  the  Department’s  financial 
                             should  complete  sections  1 
        from                                                     analysis indicates that you have 

        future income 

                             Net Equity in Held Assets 

                             The Department will begin with      analysis  of  any  real  property  allowed.  
                             an  analysis  of  your  liquid  as- owned by researching the coun-
                                                                                                    Other property – Other proper-
                             sets.  These assets include, but    ty tax value and subtracting any 
                                                                                                    ties owned such as inventory or 
                             are  not  limited  to,  cash  on    outstanding  mortgages  on  the 
                                                                                                    non-licensed assets will be val-
                             hand,  an  average  of  all  bank   property.    The  most  current 
                                                                                                    ued  based  on  the  amounts 
                             account  balances,  investment      mortgage statements must be 
                                                                                                    claimed on federal income tax 
                             and retirement account balanc-      submitted with the offer for the 
                                                                                                    returns  as  well  as  other  re-
                             es and cash value of all insur-     loan to be allowed.  
                                                                                                    search  conducted  on  those 
                             ance policies.  You must include 
                                                                 Personal  Property  Valuation -    assets. 
                             your last 3 months statements 
                                                                 Purchased  vehicle  and  other 
                             for all accounts (checking, sav-                                       Asset  values  minus  any  liens 
                                                                 licensed asset value is calculat-
                             ings,  and  investments),  retire-                                     superior  to  the  Department’s, 
                                                                 ed using the NADA value minus 
                             ment account statements and                                            such as those arising from lRS 
                                                                 any outstanding loan balance. 
                             insurance  policy  statements                                          or county tax debts, will equal 
                                                                 The  most  current  loan  state-
                             with your offer.                                                       your total equity in assets held. 
                                                                 ments for each vehicle/licensed 
                             Real Property Valuation  – The  asset owned must be submitted           
                             Department  will  conduct  an       with the offer for the loan to be 

OIC-101                                                                                        Page 5 

        Monthly Disposable Income 

        Monthly disposable income is     Total  allowable  monthly  expenses  The  Department  will  not  only 
        evaluated by subtracting the     are  calculated  using Collection  Fi- consider  current  disposable 
        lesser of monthly allowable or   nancial Standards provided by the  income, but also future dispos-
        actual expense from total in-    IRS for housing and utilities, food,  able  income  by  determining 
        come.  Total monthly income is  clothing & other items, vehicle oper-   what  could  be  collected  over 
        evaluated by examining a total  ating    costs,  public  transportation  the statutory period of collec-
        of 2 months paystubs, monthly  costs,  vehicle  loans,  and  medical  tion  through  an  installment 
        pensions, social security, divi- costs  as  well  as  actual  alimony,  agreement  or  attachment.    If 
        dends, profit from business,     child  support,  day  care  expense,  more can be collected over the 
        alimony, child support, commis- health and life Insurance expense,  statutory  period  of  collection 
        sions or any other income        IRS  and  estimated  tax  payments,  that the amount you have of-
        sources.   If your income varies  and any court-ordered payments.  If  fered in compromise, your offer 
        from month to month, the De-     actual  monthly  expenses  are  less  will be denied. 
        partment may require a longer  than Collection Financial Standards, 
                                                                                 
        period of documentation of       the actual expenses will be evaluat-
        earned income in order to as-    ed.                                     
        sess your disposable income. 
                                          
        20% Down-Payment Requirement 

        The Department requires a 20% down payment of the offer 
        amount.  This will be applied towards your tax liability and will 
        not be refunded if the offer is later denied.  Payment must be 
        submitted in certified funds or by credit card.  Offers received 
        without the down payment will not be processed.   
        If your gross income falls below the Federal Poverty Guidelines 
        or you attach a Third Party Affirmation form (OIC-102) with 
        your offer, you may be exempted from this requirement.   

OIC-101                                                                                                                      Page 6 

                       What Factors are Considered When Evaluating My Offer for 
                       Acceptance or Denial? 
                       The  Department  performs  an      and  estimated  tax  payments,    Installment  Agreement–    If  the 
                       analysis of your financial condi-  and  any  court-ordered  pay-     current  installment  agreement 
                       tion as a part of the review pro-  ments  should  be  provided  or   will pay more over the statutory 
                       cess.  Failure to provide docu-    the claimed expenses will not     period  of  collection  than  the 
                                                                                            amount offered in compromise, 
                       mentation  to  support  income,    be considered.                    your offer may be denied. 
                       expenses,  and  loan  balances 
                                                                                             
                       can  impact  the  Department’s     Property  Valuation  –  The  De-
                       evaluation  of  your  financial    partment will assess the value    Other – The law gives the Sec-
                       profile and result in denial of    of all property that you own.  If retary the option to accept an 
                       your offer.                        the  Department  determines       offer but in no way requires it.  
                                                          value of the property is greater  In any instance where the Sec-
                       Omitted  Items  –  If  you  omit  than  shown  on  your  financial   retary  determines  that  ac-
                       income, assets, or other items     statement,  your  offer  may  be  ceptance is not in the best in-
                       of significance from your finan-   denied.                           terest of the State, the offer will 
                                                                                            be denied. 
                       cial statement, your offer may      
                       be denied. 
                                                          Collected Taxes – If your debt is  
                                                          based on taxes collected from 
                       History  of  Non-Compliance–  A 
                                                          others, but not remitted (such 
                       history of regular or willful non- as sales or employee withhold-
                       compliance  with  revenue  stat-   ing taxes) the offer may not be 
                       utes may constitute grounds for    accepted.  
                       rejection of your offer. 
                                                           
                       Insufficient  Documentation -If    Earned  Income–   If  an  attach-
                       documentation for outstanding      ment  of  earned  income  will 
                       mortgage and loan balances for     collect more over the statutory 
                       real  and  personal  property  is  period  of  collection  than  the 
                       not provided, the loan balances    amount offered, your offer may 
                       will not be considered.  In addi-  be denied. 
                       tion, claimed expenses for ali-     
                       mony, child support, day care,      
                       health and life insurance, IRS 

                       Will offers for my interest only in a joint income tax liability be considered?  

In order to settle one                                                     In order to receive relief for your interest in a 
                       No. If you have filed a joint income tax return for jointly filed income tax liability, you must qual-
person’s interest in a the year(s) in which you are requesting relief, you ify for Innocent Spouse Relief under N.C.G.S. 
                       must  submit an offer in compromise from both 
joint income tax lia-  parties that includes financial information from    § 105-153.8(e).  If you request and qualify for 
                       and has been signed by both parties.                Innocent Spouse Relief, you will be notified by 
bility, you must 
                                                                           the Department of your percentage of relief 
qualify for Innocent   Pursuant to G.S. § 105-153.8(e), a wife and hus-    once your request has been processed.  If  
Spouse Relief.  You    band filing jointly are treated as one taxpayer for you do not qualify for Innocent Spouse Relief, 
                       the purpose of determining the tax imposed by       you will remain jointly and severally liable for 
cannot be relieved of  this Part.  A husband and wife filing jointly are   the balance of tax, penalty and interest due.  
the liability through  jointly and severally liable for the tax imposed by 
                                                                           You cannot request an offer in compromise to 
                       this Part reduced by the sum of all credits allowa-
an offer in compro-    ble including tax payments made by or on behalf     settle your interest in the outstanding liability. 
mise.                  of the husband and wife. 
                        

                                                                                                                                                                                                                                                                                                                                                                                             Page 7 OIC-101 
Page 7 

What Do I Send With My Offer? 

                                                                                                                                                                                                                                                                                                                                                                                                            1. OIC-100 Form completed and signed (Pages 8 & 9) 
                                                                                                                                                                                                                                                                                                                                                                                                            1a.   If source of funds is “third party”, please attach completed Third Party 
                                                                                                                                                                                                                                                                                                                                                                                                               Affirmation form (Page 10) (OIC-102) to OIC-100 
                                                                                                                                                                                                                                                                                                                                                                                                            2. OIC-1062 (Collection Information Statement for Individuals) or OIC-1063 
                                                                                                                                                                                                                                                                                                                                                                                                               (Collection Information Statement for Businesses)  completed and signed 
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            Keep Copies! 
                                                                                                                                                                                                                                                                                                                                                                                                            3.  Supporting Documentation  
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            You should make 
                                                                                                                                                                                                                                                                                                                                                                                                                       If wage earner, last 2 months paystubs 
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            copies of all 
                                                                                                                                                                                                                                                                                                                                                                                                                       Complete copies of last 3 bank statements for all accounts          documents submitted 
                                                                                                                                                                                                                                                                                                                                                                                                                       Complete copies of last 2 federal income tax returns (if required   to the Department for 
                                                                                                                                                                                                                                                                                                                                                                                                                        to file)                                                            your records.  Do not 
                                                                                                                                                                                                                                                                                                                                                                                                                       If you claim to also owe the IRS, you must include a current feder- send original copies 
                                                                                                                                                                                                                                                                                                                                                                                                                        al account transcript for each outstanding period and tax sched-    with your offer  in 
                                                                                                                                                                                                                                                                                                                                                                                                                        ule. 
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            compromise to the 
                                                                                                                                                                                                                                                                                                                                                                                                                       Substantiation for any claims of special circumstances made in      Department since 
                                                                                                                                                                                                                                                                                                                                                                                                                        section 8 of OIC-100 Explanation of Circumstances (copies of ac-
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            they will not be 
                                                                                                                                                                                                                                                                                                                                                                                                                        tual  monthly  expenses, court  ordered  payments,  out-of-pocket 
                                                                                                                                                                                                                                                                                                                                                                                                                        medical expenses, physician’s statements detailing illness, etc.)   returned. 

                                                                                                                                                                                                                                                                                                                                                                                                                       Substantiation of claimed mortgages, vehicle liens and any other 
                                                                                                                                                                                                                                                                                                                                                                                                                        claimed judgments or liens 
                                                                                                                                                                                                                                                                                                                                                                                                                       Additional information must be provided within the requested time 
                                                                                                                                                                                                                                                                                                                                                                                                                        frame. 
                                                                                                                                                                                                                                                                                                                                                                                                            4.  Liabilities must be final assessed by the Department in order to be con-
                                                                                                                                                                                                                                                                                                                                                                                                               sidered for settlement. We cannot process an offer if any liability has not 
                                                                                                                                                                                                                                                                                                                                                                                                               been final assessed.  
                                                                                                                                                                                                                                                                                                                                                                                                            5.  The Department requires a  20% down payment in certified funds of the 
                                                                                                                                                                                                                                                                                                                                                                                                               offer amount unless your gross income is below Federal Poverty Guide-
                                                                                                                                                                                                                                                                                                                                                                                                               lines or you attach a Third Party Affirmation form.  This is non-refundable 
                                                                                                                                                                                                                                                                                                                                                                                                               and will be applied against the outstanding liability.   
                                                                                                                                                                                                                                                                                                                                                                                                            6.  If your basis for compromise is reasonable doubt as to the amount of lia-
                                                                                                                                                                                                                                                                                                                                                                                                               bility, please include a computation of the claimed corrected tax due, an 
                                                                                                                                                                                                                                                                                                                                                                                                               explanation of how you arrived at the amount, and any verifying documen-
                                                                                                                                                                                                                                                                                                                                                                                                               tation.  
                                                                                                                                                                                                                                                                                                                                                                                                            7.  Information should be submitted to the service center serving your county 
                                                                                                                                                                                                                                                                                                                                                                                                               of residence, or in the case of a business, where the business is located.  
                                                                                                                                                                                                                                                                                                                                                                                                               The last page of this booklet provides contact information. 

OIC-101 Page 8 

OIC-101                                                                                                                     Page 9 

Form OIC 100 (page 2)

8) Explanation of Circumstances

I am requesting an offer in compromise for the reason(s) listed below:

Note:   If you are requesting a compromise based on doubt as to liability, explain why you do not believe
        you owe the tax.  If you think you have special circumstances affecting your ability to fully pay the
        amount due, explain your situation.  You may attach additional sheets if necessary.

       *  I declare that to the best of my knowledge and belief this statement of assets, liablities, and other information 
          is true, correct and complete.

Signature
Date
Telephone No.

OIC-101                                                                                                                                                                                                                                                             Page 10                                                                                                                     

Form OIC 102 
(06-12) 
 
                                 NORTH CAROLINA DEPARTMENT OF REVENUE 

                              Third Party Affirmation of Offered Amount 
Taxpayer Name:  ______________________________________ 
 
Taxpayer SSN/FEIN:  __________________________________ 
 
Amount Offered: _____________________________________ 
 
I, ___________________________________________ (third party name), will provide $ ________________  (amount of offer) in certified 

funds for ________________________________________ (taxpayer name) payable to the North Carolina Department of Revenue within 

30 days after acceptance of the offer in compromise. 

Printed Third Party Name: _____________________________________________________________________________________ 
Third Party Address: __________________________________________________________________________________________ 
Third Party Signature: ________________________________________________________________________________________ 
Date: ___________________________ 
 
            _____________________ State 
            _____________________ County 
 
               “I, _________________________________________, a Notary Public for said County and State, do hereby certify  
                that  _______________________________________ personally appeared before me this day and acknowledged the       
                     due execution of the foregoing instrument. 
           
               Witness my hand and official seal, this the ________ day of 
               _____________________________, 20___. 
 
                                                                   ________________________________ 
                                                                   Notary Public 
 
             My commission expires ___________, 20 ___. 

 OIC-101                                                                                                  Offer In Compromise Page 11 
                                                                                                          Instruction Booklet 

                             What Happens After My Offer is Submitted? 

                             How we evaluate your offer in      promise  (OIC)  Unit  for  evalua-  Revenue,  who  has  the  final 
                             compromise:  First, the assigned   tion of the offer.                  approval for all offer in compro-
                             revenue officer makes an initial                                       mise decisions. 
                                                                The OIC Unit performs an analy-
                             review of the file to determine                                         
                                                                sis of the information provided.  
                             whether the offer may be pro-
                                                                You may be contacted if addi-        
                             cessed and may request addi-       tional information or documen-
                             tional  documentation  to  verify  tation is needed. 
                             the  information  you  provide.  
                             The  complete  offer  packet  is   The OIC Unit makes a recom-
                             forwarded to the Offer in Com-     mendation to the Secretary of 
         A Certificate of 
         Tax Liability 
         may be filed at     Will Collection Actions Stop? 
         any time while 
                             Not necessarily.                   collect the tax liability while we  It is important to note that the 
         your offer is being                                    consider  and  evaluate  your       Department  will  not  suspend 
                             There are certain circumstanc-
                                                                offer.                              collection if we determine that 
         considered.         es  when  the  Department  will 
                                                                                                    you  submitted  your  offer  to 
                             suspend  collection  activities 
                                                                We will also allow 14 days for      delay collection or cause a de-
                             while we consider your offer.  
                                                                you to respond after we send a      lay  which  will  jeopardize  our 
                             After an offer is determined to    letter notifying you of the De-     ability to collect the tax. 
                             be complete and submitted for      partment’s  decision  to  deny 
         Offer amounts       processing, we will not act to     your  offer. 
         must be paid in 
         full with certified 
                             If Your Offer is Accepted 
         funds or by credit 
                             The Department will notify you     the 20% down payment.  Install-     the  Department  receives  pay-
         card when an        and  your  designated  repre-      ment  payments  made  toward        ment  of  the  accepted  offer 
         offer is accepted.  sentative by mail if the offer is  the account while the offer is      amount in certified funds or by 
                             accepted.  Payment  of  the  ac-   being  considered  will  not  de-   credit card.    
         Payment plans       cepted offer must be made in       crease the total amount due. 
                                                                                                    If  an  offer  in  compromise  is 
                             certified funds or by credit card 
         are not accepted                                       The Department cannot accept        accepted,  the Department  will 
                             by  the  payment  due  date  as 
         for offer funds.                                       payment plans on an offer in        not accept another offer in com-
                             indicated  on  the  acceptance 
                                                                compromise.                         promise for you for a period of 
                             letter  (usually  30  days  from 
                                                                                                    10 years after the acceptance 
                             date of the acceptance letter).    A  recorded  Certificate  of  Tax 
                                                                                                    date. 
                             The  total  amount  due  will  be  Liability will be released when 
                             the accepted offer amount less 
                             If Your Offer is Denied 

                             Notification: You will be notified may be denied.      If you are una- vision  for  appeal  of  a  denied 
                             by mail if the offer is denied.    ble to counter offer, you should    offer.  The  Department  may 
                                                                immediately  contact  the  De-      reconsider  a  denied  offer  if 
                             As part of the review process, 
                                                                partment to arrange payment of      there is a material change in 
                             the Department will determine 
                                                                the entire liability.               the  taxpayer’s  circumstances, 
                             the collection potential of your 
                                                                                                    or if the Department misinter-
                             account over the statutory peri-   Installment Payments: If imme-
                                                                                                    preted information contained in 
                             od of collection.  If the amount   diate  payment  of  the  entire 
                                                                                                    the original offer.  The denial 
                             offered  is  less  than  what  the liability is not possible, you may 
                                                                                                    letter will contain contact infor-
                             Department can expect to col-      request  payment  through  a 
                                                                                                    mation for the Revenue Officer 
                             lect, the offer may be denied.  If Department-approved  install-
                                                                                                    assigned to your case for ques-
                             the amount offered is a small      ment payment agreement.  
                                                                                                    tions or clarifications. 
                             percentage  compared  to  the 
                                                                Appealing the Decision:    North 
                             total  amount  due,  your  offer 
                                                                Carolina statutes make no pro-

OIC-101                                                                                                                                                                                                                                                             Page 12                                                                                                                     

 Where to Submit an Offer or for Assistance Completing an Offer 
Call or visit the local Service Center Collection Office that serves your county of residence or location of 
your business. 

Office                         Counties                            Office Location                           Telephone 
                Buncombe, Cherokee Clay, Graham, 
                Haywood, Henderson, Jackson, Ma-      800 Alliance Court 
Asheville                                                                                                    828-259-4080 
                con, Madison, Mitchell, Polk, Ruther- Asheville, NC 28806 
                ford, Swain, Transylvania, Yancey 

                Anson, Cabarrus, Gaston, Mecklen-     301 McCullough Drive, Suite 300 
Charlotte                                                                                                    704-519-3380 
                burg, Rowan,Stanley, Union            Charlotte, NC 28262 

                Durham, Granville, Orange, Person,    3518 Westgate Drive, Suite 150 
Durham                                                                                                       919-627-6900 
                Vance                                 Durham, NC 27707 
                Bertie, Camden, Chowan, Currituck, 
                                                      1870 West City Dr. 
                Dare, Gates, Hertford, Hyde, 
Elizabeth City                                        P.O. Box 1130                                          252-338-7480 
                Pasquotank, Perquimans, Tyrell, 
                                                      Elizabeth City, NC 27909 
                Washington 

                Bladen, Cumberland, Duplin, Harnett, 
                                                      3401 Village Dr., Suite 300 
Fayetteville    Hoke, Lee, Moore, Richmond,                                                                  910-486-3880 
                                                      Fayetteville, NC 28304 
                Robeson, Sampson, Scotland 

                Alamance, Caswell, Chatham,           1500 Pinecroft Rd. 
Greensboro      Davidson, Guilford, Montgomery,       Asheville Building, Suite 300                          336-487-0280 
                Randolph, Rockingham                  Greensboro, NC 27407 

Greenville/     Beaufort, Craven, Greene, Jones,      300 Beacon Drive 
                                                                                                             252-830-2480 
Winterville     Lenoir,Martin, Pamlico, Pitt, Wayne   Winterville, NC 28590 

                Alexander, Avery, Burke, Caldwell, 
                                                      1985 Tate Blvd., Suite 362 
Hickory         Catawba, Cleveland, Iredell, Lincoln,                                                        828-261-7580 
                                                      Hickory, NC 28602 
                McDowell, Watauga 

                                                      301 McCullough Drive, Suite 300 
Interstate      Outside of North Carolina                                                                    704-519-3016 
                                                      Charlotte, NC 28262 
                                                      4701 Atlantic Avenue, Suite 118 
Raleigh         Johnston, Wake                                                                               919-707-0881 
                                                      Raleigh, NC 27604 

                Edgecombe, Franklin, Halifax, Nash,   793 Country Club Road 
Rocky Mount                                                                                                  252-467-9240 
                Northampton, Warren, Wilson           Rocky Mount, NC 27804   

                Brunswick, Carteret, Columbus, New    3340 Jaeckle Drive, Suite 202 
Wilmington                                                                                                   910-254-5080 
                Hanover, Onslow, Pender               Wilmington, NC 28403 

                Alleghany, Ashe, Davie, Forsyth,      450 West Hanes Mill Rd., Suite 202 
Winston-Salem                                                                                                336-661-6880 
                Stokes, Surry, Wilkes, Yadkin         Winston-Salem, NC 27105