The California State Board of Equalization (BOE) has updated guidance regarding its Offer in Compromise Program for the taxes and fees it administers. An offer in compromise is a proposal to pay BOE an amount that is less than the full tax or fee liability due. If the taxpayer makes an offer and the BOE accepts it, the taxpayer will no longer be liable for the full amount due and the BOE will release any related tax liens as provided by the terms and conditions relative to the taxpayer’s offer. The Offer in Compromise Program provides a payment alternative for both individuals and businesses that cannot pay their tax or fee liability in full. The updated publication provides information on application, procedure, and evaluation of offers made. (BOE Publication 56, Offer in Compromise, California State Board of Equalization, March 2010)