Answer
Generally speaking the board is only going to consider your case for a settlement proposal if either they don’t feel that you have the money to pay that liability that they’re proposing and/or you will not be able to come up with the money in a reasonable period of time, which it would be generally two to three years, or they feel that there’s a question over the application of the tax. If the Board feels that they have a weak case, the auditor has a weak case to support their taxable measure they may also consider a settlement.