Michigan Form 5186
Request for Independent Review of Rejected Offer in Compromise
Michigan Form 5186, Request for Independent Administrative Review of Rejected Offer in Compromise is used to appeal a rejected Offer in Compromise.
An independent administrative review will overturn a rejected Offer in Compromise only if there is clear and convincing evidence presented by the taxpayer that the rejection was the result of fraud, adoption of a wrong principle, or error of law by Treasury personnel.