N.C. DEPARTMENT OF REVENUE

             OFFER IN COMPROMISE CHECKLIST

If you answered "Yes" to these four questions, then please complete and return every item
listed below.
If you answered "No" to any of these four questions, STOP, you have not met the basic 
requirements and your offer cannot be processed at this time.
   You have filed the current year's tax return and paid any liabilities shown due in full.
   You have filed all required tax returns and reports.
   You have received a final notice of assessment for all NC taxes that you owe.
   You are not the subject of an open or active bankruptcy case.
       
  1.  Offer in Compromise - Form OIC - 100 (enclosed)

  1a.  20% Down Payment in certified funds payable to NCDOR
                                             and attach a written
  1b.  Third Party Affirmation (if applicable) Form OIC-102 (enclosed)

  2.  Collection Information Statement OIC-1062 (Collection Statement for Individuals) 
       or OIC-1063 (Collection Information Statement for Businesses) (enclosed).
       All business offers are required to attach a OIC-1062 for each officer, partner or member.

  2b.  OIC 101A, OIC101B, or OIC101C

  3.  Copy of last two (2) years Federal Income Tax returns, if required to file.
        If not required to file, check here.
        explanation signed and dated.

  4.  Copy of last two (2) months paycheck stubs, if applicable.

  5.  Copy of last three (3) months bank account statements for all accounts.

  6.  Verification of any claimed health issue or disability.

  7.  All documents or attachments listed under the signature line of the Collection
       Information Statements OIC-1062 or OIC-1063 including mortgage and vehicle
       loan statements.

  8.  Copy of the federal account transcript for all periods if the taxpayer claims to also
       owe the IRS.

Additional information may be requested after receipt of the Offer In Compromise.