AZ HB2168

Amends Section 42-2072 of Arizona Revised Statutes regarding stays of enforcement actions during offers in compromise.

Clarifies that the Department of Revenue shall not levy on a taxpayer or their assets while an offer in compromise is under consideration, unless collection would be jeopardized by delay.

Allows taxpayers aggrieved by a decision to levy during a pending offer in compromise to appeal to the problem resolution officer, with the officer's decision being final.

Makes a technical correction by replacing "possibly possible" with "possible" in the statute language.