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Wisconsin

INTRODUCTION

Q Is

any

other

paperwork

required

other

than

Form A-212?

Department of Revenue

Certain taxpayers may find that, based on their current

A Yes, the department requires certain documents re-

and projected future financial situation, they may never

lated to your financial condition to verify the

be able to pay their total tax obligation. If you are in this

information reported on the A-212. An “Offer for Com-

situation, it may be appropriate for you to petition the

promise Application Checklist (Form A-212a) is also

Wisconsin Department of Revenue to settle the tax obli-

available on our website to assist you in what infor-

gation for a lesser amount.

mation is required.

This publication explains (1) Who may file a petition,

Corporations must attach Corporation Schedule A

(2) Under what conditions a petition may or may not be

Petition

(Form A-213), which is available on our website.

accepted, (3) What occurs after the department receives

For Compromise

a petition.

The department reserves the right to independently

Of Taxes

verify any information you provide through its own re-

II. WHO MAY PETITION THE

cords or third-party contacts.

DEPARTMENT TO COMPROMISE A TAX

OBLIGATION?

IV. UNDER WHAT CONDITIONS WILL THE

DEPARTMENT CONSIDER A

Anyone with a tax obligation who believes his or her tax

COMPROMISE?

obligation can never be paid in full may petition the de-

Includes information on:

partment to consider settling his or her account for an

The following conditions must be met:

amount less than the total liability.

• Who may qualify

• How to apply

You must be able to demonstrate that you cannot

The petitioner may be an individual, corporation, partner-

dispose of assets or borrow against them to pay

• Documentation required

ship, limited liability company, or any other legal entity

with a tax obligation.

your liability.

• What happens after a petition is

submitted

The income statement in Section 14 of Form A-212

III. FILING A PETITION FOR COMPROMISE

must demonstrate that your monthly income is insuf-

ficient to fully pay your liability through installment

payments.

To file a petition, complete Form A-212 in its entirety and

submit two copies to the appropriate office listed on the

back of the form. If you have been working with a de-

C. All tax returns for prior years must be filed.

partment agent, Form A-212 should be submitted to that

agent rather than to the district office.

HOW IS YOUR ABILITY TO PAY IN FULL

Form A-212, Petition for Compromise of Taxes, can be

DETERMINED?

obtained from any department office or can be

downloaded

from

the

department’s

website

The department will look at: your equity in any real or

personal property; past, present, and future earning po-

tential; the priority of other creditors; whether your

Q Do I need an accountant or an attorney to complete

current financial condition is likely to be temporary or

Form A-212?

permanent; your present life style; your ability to borrow;

and any other factors the department considers relevant

A No. The form is designed to be self-explanatory. Any

in making a determination.

department agent can answer your questions about

completing this form.

Publication 124 (8/06)

Petition For Compromise Of Delinquent Taxes Instructions Sheet - Department Of Revenue - Wisconsin

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