Form De 999a - Offer In Compromise Application

ELIGIBILITY REQUIREMENTS

•

Any person assessed under 1735 of the California Unemployment Insurance Code (CUIC), a partner or an

individual owner with inactive, out-of-business accounts.

•

Any person assessed under 1735 of the CUIC, a partner or an individual of an active business, only if you no longer

have a controlling interest or association with the business.

•

Any person assessed under 1735 of the CUIC, a partner or an individual owner who does not have access to

current income sufficient to pay more than the accumulating interest and 6.7 percent of the liability on an annual

basis.

•

Any person assessed under 1735 of the CUIC, a partner or an individual owner who does not have assets, whether

or not subjected to lien by the Department, that if sold, would satisfy the liability.

•

The amount offered by the individual must be more than the Department could expect to collect through involuntary

means within four years of the time the offer is made.

•

Only non-disputed, final tax liabilities will be considered for compromise.

•

Liabilities, as a result of fraud (CUIC Section 1128) or actions resulting in a conviction for a violation of the CUIC,

will not be compromised.

Acknowledgment of Facts

A determination by the Director that it would not be in the best interest of the State to accept partial payment in

satisfaction of a tax liability will not be subject to administrative appeal or judicial review.

When in the Director’s judgment it serves the best interest of the State, the Director may permit the agreed upon

amount to be paid in installments under a payment agreement not to exceed five years in length.

It is understood that this offer will be considered and acted upon in due course and that it does not relieve the individual

from the liability sought to be compromised unless and until the offer is accepted in writing by the Director

or a delegated representative and there has been a full compliance with the terms of the offer.

All liens will remain in effect until the terms of the compromise agreement are fulfilled, including payment of the amount

offered.

Under penalties of perjury, I declare that I have examined this offer, including accompanying documents,

and to the best of my knowledge and belief, it is true, correct and complete.

Signature of Applicant

Date

Signature of Applicant

Date

Signature of Authorized

Title

Date

Department Representative

Part 1 (EDD Copy)

DE 999A (3-99) (INTERNET)

Page 2 of 4

Form De 999a - Offer In Compromise Application - 1999 Page 2

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