AZ HB2050

Amends Arizona Revised Statutes Section 42-2072 regarding stays of enforcement actions while tax offers in compromise are pending.

Modifies language in subsection B to clarify that the department shall not levy on a taxpayer while an offer is under consideration, unless collection would be jeopardized by delay.

Changes the standard from "possibly" to "possible" in the condition for allowing levies during the offer consideration period.

Preserves the taxpayer's right to appeal any decision to levy while an offer in compromise is pending to the problem resolution officer, with that decision being final.