The short answer
Some do and some don't. California, for example, has one through the Franchise Tax Board. See your state hub for your state's agency link. State offers are separate from IRS offers.
Does my state have an offer in compromise?
Run the numbers with our free tax tools, like the penalty and payment plan math.
See your options
A few questions. A tax pro calls you back.
Free tools: penalty calculator, 10 year clock, IRS offer data
Free to use. Not the IRS or any government agency. Results depend on your situation. Not every case qualifies.