HB 2377 Summary

• Amends Arizona Revised Statutes section 42-2072 regarding stay of enforcement actions on tax debt offers in compromise.

• Allows taxpayers unable to pay full tax liability to make an offer in compromise for abatement of part of the liability on grounds the remainder is uncollectible.

• Prohibits the Department of Revenue from levying on a taxpayer or their assets while an offer in compromise is under consideration, except when collection would be jeopardized by delay.

• Establishes right for taxpayers aggrieved by a decision to levy during pending offer in compromise to appeal to the problem resolution officer, with that decision being final for both parties.