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Michigan Tax Collection Programs and Procedures

If you have a tax debt with the Michigan Department of Treasury, you may be dealing directly with the Department (if the debt is less than six months old) or with the Michigan Account Receivables Collection System (MARCS), which is a system of multiple third-party debt collectors that are under contract with the state of Michigan.

As stated on our Dealing with Tax Debts page, you only have three tools for dealing with a tax debt:

  • Installment Agreement
  • Currently Not Collectible Status
  • Offer in Compromise

Always remember that you have rights!  See the Michigan Taxpayer Rights Handbook for more details.  If you have issues communicating with either the Michigan Department of Treasury or MARCS, contact us or the Michigan Taxpayer Advocate for assistance!

Communicating with Michigan Department of Treasury or MARCS

You can contact the Michigan Department of Treasury (Treasury's Contacts Site) or MARCS directly.  You will not need a Michigan Power of Attorney to talk to them on your own behalf.  If you want an attorney or other representative to talk to them on your behalf, then you must submit a Form 151, Michigan Power of Attorney.  It takes approximately 7-10 for the Department to process this form.  


Michigan Offer in Compromise - Program to allow taxpayers to request to settle a tax debt for less than is owed.

Michigan Installment Agreement and Currently Not Collectible Status


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