Get started resolving your state tax liabilities using the information below.  If you still need help, reach out to us using the contact form to the right of this page.

The Ohio Taxpayers’ Bill of Rights doesn’t provide much useful information for delinquent taxpayers.  

The Ohio Department of Taxation administers and enforces the tax, while the Ohio Attorney General collects delinquent tax for the State.

OH-DOT and AGO Monthly Payment Plan

Ohio Dept. of Taxation (DOT)

DOT cannot set up formal payment plans, but you can (and should) send them payments to pay your back taxes.  You will typically be given 45 days to pay before your account is sent to the Attorney General for collection.

Also, if you’re within the time period given before being sent to the Attorney General’s Office (AGO), you don’t have to worry about liens or levies.  But, once the AGO gets your collection case, a tax lien is likely and bank account levies are possible.

Attorney General’s Office (AGO)

When the AGO gets your collection case, a tax lien will likely be filed.

 The AGO can also set you up on a monthly payment plan to satisfy the tax over 12 months.

State of Ohio Offer in Compromise

The Attorney General’s Office (AGO) handles the Offer in Compromise for the state of Ohio. 

  • Current tax compliance is a must for consideration.
  • In general, the AGO must have your collection case for a year before your OIC will be considered.  So, expect other repayment avenues to be considered first.
  • In general, the tax owed must be greater than $500 for the State to consider an Offer.
  • Worker’s Compensation and Dept. of Job and Family Services liabilities may also be included in the same Ohio Offer in Compromise.  But if you’re still in business, the AGO will not consider offers to settle less than the underlying premium or unemployment compensation contribution amount.
  • If your OIC is accepted, expect to pay the offered amount within 60 days unless you negotiate different terms.
  • Although the AGO says their normal review process will be completed within 60 days, sometimes they take longer, a lot longer.
  • You may get a counter offer from the AGO.

Penalty Relief

Penalties may be abated if you can show that the failure to file or pay the tax was due to reasonable cause and not willful neglect.  For some taxes, you may be required to pay the principle tax due prior to qualifying for penalty abatement consideration.

page last reviewed 10/25/2021


Our Specialties

  • Tax Debt Resolution / Tax Relief
  • Offer in Compromise / IRS Settlement
  • IRS Penalty Abatement and Relief
  • Installment Agreement / Monthly Payment Plan
  • Tax Lien, Levy and Garnishment Removal
  • IRS Lien Subordination, Withdrawal, Discharge
  • Enrolled Agents / Tax Debt Specialists

Fresh Start Tax Relief LLC, Taxes - Consultants & Representatives, Chicago, IL

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