The Illinois Debt Recovery Offset Program Waiver of Right to Protest (DROP) is a program that allows taxpayers to waive their right to protest or appeal their debt offset with the state of Illinois. This waiver is voluntary and taxpayers must sign and return the waiver form to the Illinois Department of Revenue (IDOL) to be accepted. There are two types of DROP waivers: the Voluntary Waiver of Right to Protest and the Extended Waiver of Right to Protest. The Voluntary Waiver of Right to Protest is used when a taxpayer has a debt with the state and voluntarily agrees to have the debt offset. The Extended Waiver of Right to Protest is used when a taxpayer has an ongoing debt with the state and agrees to waive their right to protest or appeal their debt offset until the debt is paid in full. Both waivers must be signed and returned to the IDOL to be accepted.