42-2072. Stay of enforcement actions pending
offer in compromise


A. A taxpayer who is unable to pay all of a liability may make an offer in
compromise for abatement of part of the liability on the grounds that the remainder is
uncollectible pursuant to section 42-1004, subsection B, paragraph 1.


B. While the offer is under consideration by the department and the attorney
general, the department shall not levy on the taxpayer or any holder of the taxpayer's
assets unless the department finds that collection otherwise possibly would be
jeopardized by a delay. A taxpayer who is aggrieved by a decision to levy while an offer
in compromise is pending may appeal that decision to the problem resolution officer, and
the decision of the problem resolution officer is final as to both the department and the
taxpayer.