The state of Vermont recently started an offer program similar to the IRS. They are not big on instructions and the determinations are done in about a month. The decision cannot be appealed. You would have to do a new offer if there is new information to present. I am in the process of doing that now. In addition, all the forms have to be done by hand. I called the commissioner to suggest they make the forms fillable online. That will take at least 10 years. They no longer have CNC or hardship forms. You select economic hardship on the offer. This tolls their statute of limitations which is six years.