Individuals

You may be eligible for a settlement offer if you owe more tax than you can pay

Not everyone qualifies for a settlement offer. To determine if you're eligible, ask yourself these questions:
  • Do I receive Social Security income, Social Security disability, pension payments, or public assistance?
  • Am I over age 60?
  • Are my total assets worth less than I owe?
  • Have I had a significant reduction in income?
  • Is my tax debt older than seven years?

If you answered yes to two or more questions, you may be eligible. Contact us for more information or fill out a Settlement Offer .

Other qualifying conditions

  • You can't appeal tax debts we're actively collecting.
  • You must've filed all required Oregon tax returns for all tax years and all tax types.
  • You must file and pay all taxes on time for the next three years.
  • You must show that you can't sell assets or borrow against them to pay your tax debt.
  • You must show that you don't have enough monthly income or assets to pay your debt in full.
  • You can't be in bankruptcy or in litigation.

If your settlement offer is accepted

  • You will have to pay the settlement offer amount in full within 30 days or you may ask for a 12 month payment plan.
  • You will need to complete a 3 year compliance period by filing and paying all taxes due for 3 years from the date you pay your settlement offer amount in full. 
  • Any tax lien on your property will be released once you pay the settlement offer amount and your 3 year tax compliance period is complete.