AZ HB2004

Amends Arizona Revised Statutes section 42-2072 regarding stays of enforcement actions on tax debts pending offer in compromise.

Changes language in subsection B to clarify that the department shall not levy on a taxpayer while an offer in compromise is under consideration unless collection would be jeopardized by delay, removing the word "possibly" from the statute.

Maintains existing provisions allowing taxpayers unable to pay full tax liability to make offers in compromise for partial abatement on grounds that remainder is uncollectible.

Preserves taxpayer right to appeal department decisions to levy during pending compromise offers to the problem resolution officer, with the officer's decision being final.