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Offer in Compromise of Tax Liability

If you are unable to pay your full tax liability, or paying in full would create significant financial hardship, or if you have a legitimate doubt that you owe part or all of the tax TTB says you owe, you or your authorized representative (power of attorney) may submit an Offer in Compromise to resolve your tax liability by paying an agreed-upon, reduced amount.



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All forms and documents must be signed by an individual who has legal authority to sign documents for the taxpayer.

  • If signing authority or power of attorney forms are not already on file with TTB, you may send an amendment in Permits Online to have them added. (Note: If the amendment is pending when you send your request for an offer in compromise of tax liability, please reference the Permits Online tracking number.)
  • Alternatively, you may send Signing Authority or Power of Attorney forms together with your or request an offer in compromise of tax liability.

Similarly, we can only discuss a request with an individual who has power of attorney or signing authority on file with TTB that authorizes such communication.

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If you have questions about payment options, please contact us online, or call our toll-free number at 877-882-3277 (877-TTB-FAQS), Monday to Friday, 8 a.m. to 5 p.m. ET.

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Page last updated: April 8, 2022
Maintained by: Office of Permitting and Taxation
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