How To Set Up an IRS Installment Agreement

You owe the IRS and you can't pay it all at once. You may have just received a CP14, CP501, CP503, or CP504 notice; or LT11 / Letter 1058 threatening a levy. An installment agreement (IA) lets you pay monthly instead—for up to 72 months—with two big benefits along the way: the IRS cannot levy you, and the failure-to-pay penalty drops to 0.25% per month.

This article is the procedural deep dive. Our guide to resolving IRS tax debt compares installment agreements against offers in compromise and currently not collectible status at a high level. Here we go into the mechanics: which form to use, which address to mail it to, how the IRS calculates your minimum payment, what the fees actually are, and exactly what to do if the IRS denies or terminates your agreement.

The statutory authority for installment agreements is IRC Section 6159, which authorizes the IRS to enter written agreements with any taxpayer when doing so "will facilitate full or partial collection" of the liability.

File All Required Returns First

The single most common reason a first-time IA application fails: the taxpayer isn't current on filing. The IRS will not approve an IA if you have an unfiled return from any recent year, regardless of whether that year has a balance due.

Before you apply, make sure every required return for the past six years is filed. Pulling your wage and income transcripts will show what the IRS has on file and what years you need to file. File first, then apply.

Is an IA the Right Tool? A Quick Comparison

An IA is one of three main collection alternatives. Before you start paperwork, it's worth a 30-second check:

This article focuses on IAs (including PPIAs). If the table above points you elsewhere, see the linked articles.

Before You File: Consider a Short-Term Payment Plan

Most articles skip straight to Form 9465. Don't—there's a cheaper option first.

If your combined balance (tax, penalties, and interest) is under $100,000 and you can pay it off within 180 days, the IRS offers a short-term payment plan with a $0 setup fee. No Form 9465. No monthly payment schedule. You pay whatever you can, whenever you can, as long as the balance clears in 180 days.

This works well if you're expecting a bonus, a tax refund, a property sale, or an inheritance in the next six months. Interest and the failure-to-pay penalty keep running, but you avoid the setup fee entirely and there's no monthly default risk.

Apply through the IRS Online Payment Agreement tool or call 800-829-1040. If you can't clear the balance in 180 days, move to a long-term installment agreement instead.

The Five Tiers: A Quick Refresher

The debt resolution article covers the tier-by-tier overview in detail. Here's the short version so the rest of this article makes sense:

• Guaranteed IA (IRC Section 6159(c)): ≤ $10,000 owed, 3-year full payoff, prior 5-year compliance. The IRS must accept it.
• Streamlined IA (no financials): ≤ $25,000 owed. No Form 433 required. Direct debit not mandatory.
• Streamlined IA (direct debit required): $25,000 to $50,000 owed. Direct debit or payroll deduction is mandatory.
• Non-streamlined IA: > $50,000 owed, or term longer than 72 months. Full financial disclosure required (Form 433-A Collection or Form 433-F).
• Partial Payment IA (PPIA): you genuinely can't full-pay before the 10 years collection statute expires. The IRS accepts a lower monthly amount; the rest is written off at the CSED.

The rest of this article covers the mechanics of applying, what happens when the math gets complicated, and what to do if things go wrong.

How To Apply: Four Routes

Route 1: Online Payment Agreement (OPA)

The fastest and cheapest option. The IRS's Online Payment Agreement tool lets you apply in about 20 minutes if you qualify.

Who qualifies for OPA:

• Individuals with combined tax, penalties, and interest of $50,000 or less (long-term plan), or under $100,000 (short-term plan).
• Businesses with combined payroll plus income tax of $25,000 or less (long-term plan).

What you need:

• ID.me account with government photo ID.
• Your Social Security number, date of birth, filing status from your most recent return, and the balance amount (or an IRS notice).
• Bank routing and account numbers if choosing direct debit.

The online tool walks you through tier selection, payment amount, payment date, and direct debit setup. You get an acceptance decision the same session in most cases.

If online verification fails (common for taxpayers without a credit footprint or a mobile phone in their own name), you'll need to use one of the other routes below.

Route 2: Form 9465 by Mail

Use Form 9465, Installment Agreement Request when:

• OPA identity verification fails.
• Your balance exceeds the online threshold.
• You want to attach the request to an original tax return (staple it to the front).
• You prefer paper.

The form itself is two pages. Enter the tax years, total balance, your proposed monthly payment, the day of month you want debited, and bank information for direct debit. If you don't propose a monthly amount, the IRS divides your balance by 72 to set one for you.

Where to mail Form 9465 depends on your state and whether you file Schedule C, E, or F. The Form 9465 instructions (Rev. July 2024) list the current addresses. Double-check before mailing—the IRS updates these.

For individuals without Schedule C, E, or F for the years at issue:

For individuals with Schedule C, E, or F for the years at issue:

If you live outside the U.S., or you're filing Form 2555 or 4563, or you're a dual-status alien: Internal Revenue Service, 3651 South I-H 35, 5501AUSC, Austin, TX 78741.

The IRS generally responds to a Form 9465 within 30 days. Expect longer if you attached it to a return filed after March 31.

Route 3: By Phone

Call 800-829-1040 for individuals, or the number on your most recent notice. Phone is the right route when:

• OPA kept failing identity verification.
• Your balance is above the online thresholds.
• You need to discuss non-standard terms (payment deferral, shortened term, unusual hardship).
• You've defaulted and need to reinstate or negotiate.

Keep pay stubs, recent bank statements, and a list of monthly expenses at hand. The agent may run through your numbers on the call.

Route 4: Payroll Deduction via Form 2159

If your employer is willing, Form 2159, Payroll Deduction Agreement lets the IRS debit directly from your wages before you see the money. You fill out Part 2 and sign; your employer must also agree and sign. Many employers refuse because it flags the tax debt internally and creates HR administration.

Setup fee on Form 2159 is $178—there's no online discount route for this method. The upside is rock-solid default protection: the payment comes off the top.

How Much Will They Make You Pay?

The Default Formula

For streamlined agreements, the IRS calculates your minimum payment by dividing your total balance by 72. That's it. Line 11a of Form 9465 lets you propose an amount; if you leave it blank, the IRS uses the balance ÷ 72 default.

On a $30,000 balance, that's $417 per month. On a $48,000 balance, $667 per month.

The CSED cap. Your IA cannot run past your Collection Statute Expiration Date—generally 10 years from assessment under IRC Section 6502. If you only have 48 months left until the CSED, the IRS divides by 48 instead of 72. That $30,000 balance becomes $625 per month.

Before proposing terms, pull your account transcript and check your CSED. Our article on how to get and read your IRS transcripts walks through the process.

Ability-to-Pay Calculation: Form 433-A (Collection)

For non-streamlined and PPIA applications, the IRS doesn't use the balance ÷ 72 formula. It uses an ability-to-pay calculation based on Form 433-A, Collection Information Statement for Wage Earners and Self-Employed Individuals (Rev. July 2022).

Critical warning: Form 433-A for collection is not the same form as Form 433-A (OIC). They share the name and the first few lines, but they have different numbering, different schedules, and different asset valuation rules. For an installment agreement, you need the 6-page Form 433-A (Catalog 20312N). For an offer in compromise, you need the 8-page Form 433-A (OIC) (Catalog 55896Q). Using the wrong form will get your application returned.

The 433-A (Collection) formula:

Monthly Disposable Income = Total Monthly Income − Allowable Living Expenses

The key phrase is Allowable Living Expenses (ALE), not actual expenses. The IRS doesn't care that your rent is $2,800 if the local standard for a household of your size is $2,100. It uses the lower number. This is the single most common source of disappointment for taxpayers filling out a 433-A.

Collection Financial Standards: The Four Buckets

The IRS's Collection Financial Standards—last updated April 21, 2025 and now indexed to the Personal Consumption Expenditures (PCE) index rather than CPI—fall into four categories:

1. Food, Clothing, and Other Items. A national standard by household size. You get the allowance regardless of what you actually spend—no receipts required.
2. Out-of-Pocket Healthcare. A national per-person allowance (higher for taxpayers over 65).
3. Housing and Utilities. A local standard by county. You get the lesser of your actual housing cost or the local standard.
4. Transportation. Local standard for operating costs (gas, insurance, maintenance); national standard for ownership costs (loan or lease payment). Again, lesser of actual or standard.

Additional categories that aren't capped by the standards include federal, state, and FICA taxes, court-ordered payments (child support, alimony), childcare, term life insurance premiums, and secured debt payments that will be paid off before the CSED.

What Happens When the Minimum Exceeds What You Can Pay

Three outcomes:

Scenario A: Minimum above comfort but within reach. The balance ÷ 72 number is high but you can technically afford it. Sign up for the streamlined agreement and cut expenses elsewhere.

Scenario B: Can't meet balance ÷ 72, but can pay something sustainable before CSED. The IRS typically accepts an extended term at the ability-to-pay rate—or approves a PPIA if the math still doesn't reach full payoff. See the PPIA section below.

Scenario C: Can't pay anything without hardship. An installment agreement isn't right. Currently Not Collectible (CNC) status under IRM 5.16 is. The IRS suspends collection; the CSED keeps running; there's no setup fee. See our debt resolution guide for CNC mechanics.

Setup Fees: Current Schedule and Low-Income Waivers

What It Costs (As of July 1, 2024)

The authority for installment agreement user fees lives in 26 CFR Section 300.1 (installment agreement fee) and 26 CFR Section 300.2 (restructuring/reinstatement fee), as amended by T.D. 9798 effective January 1, 2017. The current administrative schedule, reduced below the regulatory ceilings, took effect July 1, 2024:

Source: IRS Payment Plans page and Form 9465 instructions (Rev. July 2024).

The takeaway: applying online with direct debit saves roughly $85-$156 versus mailing in without direct debit.

Low-Income Fee Waivers: Form 13844

You qualify as low-income for IA fee purposes if your AGI is at or below 250% of the poverty line (using HHS's federal poverty guidelines; see our LITC article for the current thresholds by household size). If you qualify:

• DDIA route: fee is waived entirely upfront.
• Non-DDIA route: fee reduced to $43 and reimbursed when you complete the IA, if you certified on Form 9465 Line 13c that you couldn't make electronic payments.

Apply using Form 13844, Application for Reduced User Fee for Installment Agreements. Check the current form for the mailing address; historically Form 13844 is submitted to the ACS Correspondence unit in Fresno, CA. You must submit Form 13844 within 30 days of the IA acceptance letter. Miss that window and the full fee stands.

Direct Debit vs. Other Payment Methods

The setup fee table above already makes the case for direct debit on price alone. But direct debit has three more advantages beyond fees.

Why DDIA Is Usually the Right Answer

1. Lien withdrawal eligibility. Only direct debit agreements qualify for the NFTL withdrawal we describe below. If you have a tax lien filed and a balance at or under $25,000, DDIA is the path to getting the lien off the public record.

2. No missed payments from forgetfulness. The IRS doesn't send reminders. Miss a payment and you're in default.

3. No monthly statements. Per the Form 9465 instructions, the IRS stops mailing monthly payment reminders once a DDIA is set up.

DDIA Risks To Manage

• Insufficient funds. Your bank will charge NSF fees and the missed payment counts against you with the IRS.
• Account changes. If you switch banks or close the account without telling the IRS, the next debit fails and the IA defaults. Update the IRS immediately after any banking change.
• Harder to pause. Temporary hardship requires modifying the IA—you can't just skip a month.

Payroll Deduction (Form 2159) Trade-offs

Lowest default risk of any method. Downsides: the $178 flat setup fee, no online discount, your employer must agree, and it discloses the tax debt to HR. Worth considering if you have a stable job and a cooperative employer, especially if you've defaulted on a DDIA before because of NSF issues.

Other Methods

Check, money order, credit or debit card, IRS Direct Pay, and EFTPS all work as payment methods. None of them give you default protection. If you pick one of these, put calendar reminders on your phone.

What You Get While the IA Is in Effect

Four practical benefits—most have important limits.

1. No levy. Under IRC Section 6331(k)(2), the IRS generally cannot levy your wages, bank accounts, or other property while an IA is pending, in effect, or for 30 days after rejection or termination (plus any appeal period).

2. Reduced failure-to-pay penalty. IRC Section 6651(h) cuts the failure-to-pay penalty from 0.5% per month to 0.25% per month—but only if the underlying return was filed on or before its due date (including extensions). Late-filed returns don't get the discount.

3. Interest keeps running. An IA does not stop interest (IRC Section 6601). See our article on how interest works on your IRS tax debt for how the running balance changes over time.

4. Compliance required. You must file every future return on time and pay every future tax on time while the IA is in place. A new balance on a future return will default your current IA unless you add it to the agreement. If you're self-employed, this includes quarterly estimated payments—failing to make them is the most common way self-employed taxpayers default.

5. Your federal tax refunds go to the balance. While an IA is active, the IRS offsets any federal income tax refund against what you still owe until the liability is paid in full. If you were counting on a refund to cover rent or catch up on bills, plan around that.

6. Your credit isn't directly affected. An IA itself is not reported to credit bureaus. As of 2018, the IRS also no longer transmits NFTL records to the three major credit bureaus, so even a filed lien no longer shows on a standard credit report—though it remains public record at your local courthouse.

7. You can pay more than the minimum. Overpayments and early payoff are allowed; the IRS applies extra funds to principal and you reduce the interest running against you.

Can the IRS File a Tax Lien During an IA?

Yes. IRC Section 6331(k) prohibits levy during an IA. It does not prohibit filing a Notice of Federal Tax Lien under IRC Section 6323.

In practice, the IRS usually doesn't file an NFTL on guaranteed or streamlined agreements. It frequently does on non-streamlined agreements and larger balances to protect the government's priority against other creditors. The Form 9465 instructions explicitly warn that an NFTL may be filed even for streamlined IAs in certain situations.

NFTL Withdrawal After DDIA: Form 12277

If the IRS filed a lien and you want it removed from the public record, IRC Section 6323(j) authorizes the IRS to withdraw the NFTL under certain conditions. Withdrawal is stronger than release—the lien is treated as if it was never filed.

Per the IRS's guidance at Understanding a federal tax lien, the DDIA withdrawal criteria are:

1. Balance at or under $25,000. You can pay the balance down to $25,000 before applying if you're close.
2. Direct debit installment agreement. Not any IA—specifically DDIA. If you're on a non-DDIA, convert first.
3. Three consecutive direct debit payments have cleared. Proof the arrangement is working.
4. Full compliance with all filing and payment requirements.
5. DDIA must fully pay the balance within 60 months or before the CSED, whichever is earlier.

Apply using Form 12277, Application for Withdrawal of Filed Notice of Federal Tax Lien. Check Box 11 ("The taxpayer is under a Direct Debit Installment Agreement"). Mail to the IRS office that filed the original NFTL—the address is on your copy of Form 668(Y), the filed lien notice.

Four related NFTL actions worth knowing the difference between:

• Release (IRC Section 6325): automatic when the liability is paid or the CSED expires.
• Withdrawal (IRC Section 6323(j)): removes the NFTL from public record. DDIA withdrawal is the common route.
• Discharge (IRC Section 6325(b)): removes the lien from a specific property so you can sell it.
• Subordination (IRC Section 6325(d)): lets another creditor take priority so you can refinance.

Default, Termination, and Reinstatement

What Causes Default

Per the Form 9465 instructions, the IRS defaults an IA when the taxpayer:

• Misses a monthly payment.
• Files a later-year return with a balance due and doesn't pay it.
• Fails to file a required return during the IA period.
• Provides materially incomplete or inaccurate financial information when requested.

The 30-Day Termination Notice: IRC Section 6159(b)(5)

Before the IRS terminates your IA—not just flags it as defaulted—IRC Section 6159(b)(5) requires written notice "not later than the day 30 days before the date of such action," unless collection is in jeopardy. In practice, this arrives as Notice CP523 (individuals) or CP423 (businesses).

That 30-day window matters for two reasons. First, your levy protection under IRC 6331(k)(2) continues through it. Second, it triggers your right to appeal under the Collection Appeals Program (more on that below).

Your Options When CP523 Arrives

Four paths:

1. Cure the default. Make up the missed payment. If that's the only issue, the IA continues.
2. Call and negotiate. If your finances have changed, ask to modify the monthly amount or switch to a PPIA.
3. Appeal. File Form 9423 (CAP) within the 30-day window to preserve levy protection and get a review before Appeals.
4. Do nothing. The IA terminates, levy protection ends, and the IRS resumes enforcement.

Reinstatement

If the IA does terminate, you can usually reinstate it by:

• Catching up on missed payments.
• Paying the reinstatement fee ($10 via OPA, $89 by phone or mail, or $43 for low-income taxpayers).
• Demonstrating you can keep up with the payments going forward.
• Filing any missing returns.

Reinstate online through OPA if you can—the $79 savings adds up if you've defaulted more than once.

Modifying an Existing IA Before It Defaults

If your financial situation changes—job loss, medical event, reduced income—contact the IRS before you miss a payment. You can:

• Adjust the monthly amount through the Online Payment Agreement tool (changes are free; a $10 revision fee applies if you change other terms).
• Change payment method, add a new balance due, or update bank information.
• Convert to a PPIA if your current minimum is no longer affordable—this requires a new Form 433-A and managerial approval.

Modify the agreement rather than skip a payment. A missed payment is the fastest way to turn a manageable situation into a terminated IA.

If the IRS Denies or Terminates: Appeal Routes

Two formal appeal processes. They overlap in some cases and work very differently in others.

Collection Appeals Program (CAP): Form 9423

Use Form 9423, Collection Appeal Request for:

• Rejection of a proposed IA.
• Modification of an existing IA that you don't agree with.
• Termination of an IA (within the 30-day CP523 window).
• Pre-levy and lien filing actions in general.

Timing: Practice varies by action, but for IA terminations, file Form 9423 within the 30 days on the CP523 to preserve your levy protection through the appeal. For IA rejections, file within two business days of the conference with the collection manager (per IRS procedure).

Resolution speed: Fast—often weeks. Appeals reviews the collection decision and issues a determination.

Trade-off: There is no Tax Court review of a CAP determination. Once Appeals decides, that's the end of the administrative road.

Collection Due Process (CDP): Form 12153

Use Form 12153, Request for a Collection Due Process or Equivalent Hearing for:

• Lien filings (after Letter 3172 or similar NFTL notice under IRC Section 6320).
• Levy notices (after Letter 1058 or LT11 under IRC Section 6330).

Timing: Within 30 days of the notice date. Miss that deadline and you lose the right to Tax Court review (you can still get an Equivalent Hearing, but with no judicial review).

Resolution speed: Slower than CAP—months, sometimes a year or more—but Tax Court review is preserved if the CDP request is timely.

Trade-off: CDP is broader. You can raise an IA, OIC, CNC, innocent spouse, or spousal defenses at the hearing. If the IRS rejects your collection alternative, you can petition Tax Court. Our CDP hearings article walks through the full process.

Which One To Use

If you receive both a CP523 and a lien or levy notice at the same time, file both forms—CAP for the IA issue, CDP for the lien or levy. The CDP preserves Tax Court jurisdiction even if CAP doesn't.

For an example of why CDP matters in this context, see Vinatieri v. Commissioner, 133 T.C. 392 (2009), where the Tax Court held that a proposed levy must be released for economic hardship under IRC Section 6343(a)(1)(D) even when the taxpayer is not in current filing compliance—a result that often gives pro se CDP petitioners leverage to propose an IA even without full compliance.

Partial Payment IAs: When the Math Doesn't Reach Full Pay

When a PPIA Makes Sense

Three conditions typically line up:

1. You cannot pay the full balance before your CSED at any sustainable monthly amount.
2. Ability-to-pay (after ALE) still leaves something positive each month, so CNC isn't quite right.
3. Your CSED is close enough (often 3-7 years out) that meaningful debt gets written off.

The shorter your CSED, the more powerful a PPIA becomes. A $60,000 balance with 4 years left on the CSED and $400/month ability to pay means you'll pay about $19,200 and the remaining $40,800 is written off at the CSED.

Pull your transcript and verify your CSED before proposing a PPIA—the math only works if the dates are right. Our article on IRS statutes of limitations explains how to find the assessment date and calculate the CSED.

One note on tolling: the 10 years CSED is suspended while an IA request is pending and for 30 days after a rejection, plus any appeal period. Multiple rejected applications can push your CSED outward. If you're within a few years of CSED expiration, approach applications and appeals deliberately rather than firing off repeated Form 9465 submissions.

Mechanics

• Submit Form 9465 plus Form 433-A (Collection) or Form 433-F (the shorter 2-page alternative the IRS sometimes accepts for ACS cases).
• The IRS calculates your monthly ability to pay using ALE.
• The monthly amount is often less than balance ÷ 72. The balance remaining at CSED is written off.
• Biennial review. Under IRC Section 6159(d), the IRS reviews PPIAs every two years. You'll get a request for updated financial information. If your financial picture has improved, the monthly payment goes up. If it's deteriorated, payment may be reduced or the IA converted to CNC.

The Dissipated Assets Risk

If you transferred or spent substantial assets in the three years before applying—paying off unsecured credit cards, gifting to family, buying a second car—the IRS may add those amounts back to your collection potential calculation as "dissipated assets" and either deny the PPIA or require a higher payment. The same concept applies to offer in compromise applications.

In-Business Agreements

In-Business Trust Fund Express IA

An informal IRS program for operating businesses owing employment taxes: balance ≤ $25,000, full pay in 24 months, no financial statement required. The business must remain operational and current on all future payroll deposits.

Larger In-Business IAs

Above the Express threshold, an operating business needs Form 433-B, Collection Information Statement for Businesses, with supporting documentation—balance sheets, profit and loss statements, and bank records.

Trust Fund Recovery Penalty Parallel

Employment tax liabilities come in two flavors: the employer's share (non-trust fund) and the employees' withholding (trust fund). Under IRC Section 6672, the IRS can assess the trust fund portion personally against a "responsible person"—typically an owner, officer, or other individual with authority over payroll decisions.

A responsible person often ends up with two parallel collection cases: the business's IA on unpaid 941 liabilities, and a personal TFRP assessment. The TFRP can be included in the individual's own installment agreement on Form 9465.

Form 9465 warning for operating businesses: Per the instructions, Form 9465 itself should not be used by an operating business that owes employment or unemployment taxes—call the number on the most recent notice instead.

Joint Liability and Other Special Cases

One Spouse Can Pay, the Other Can't

The IRS treats joint liability as joint and several—each spouse is on the hook for the full amount. But it can accept separate IAs from each spouse if a single joint payment doesn't work logistically.

If only one spouse really owes the tax (for example, unreported income of one spouse that the other didn't know about), consider innocent spouse relief first. Relief can reduce or eliminate the non-earning spouse's liability before you even get to the IA question.

Currently Not Collectible as an Alternative

If after running ALE your ability to pay is zero or negative, an IA isn't the right tool. IRM 5.16 governs Currently Not Collectible. Collection pauses. The CSED continues to run. No setup fee. The IRS reviews periodically and can re-open collection if your income rises above a threshold.

Pending OIC or Bankruptcy

Per the Form 9465 instructions, do not file Form 9465 if:

• You have an OIC that is pending or accepted.
• You're in open bankruptcy.

In both cases, call 800-829-1040 for routing. An IA can be set up after bankruptcy discharge or after an OIC is withdrawn, rejected, or accepted (whichever path closes that case).

Tax Court Settlement Plus IA

If you settled a Tax Court case and the decision document has entered, the assessed tax becomes collectible. An IA is often the right next step—you already know the liability is final, and the collection clock is freshly running. Apply through OPA if the balance is within online limits.

When the IA Math Stops Being DIY

An IA is one of the most DIY-friendly resolution tools in the IRS toolkit. But there are cases where professional help is worth the cost—complicated Form 433-A financials, a PPIA with a tight CSED, a denied IA going to CAP, or a CDP hearing where Tax Court is in play. Our guide to getting professional help walks through the decision.

Which Form 433 Do I Actually Need?

This is the single most common point of confusion. Here's a summary:

When in doubt for an IA, Form 433-A (Collection)—not Form 433-A (OIC)—is what you want. Check the catalog number in the bottom-left corner of page 1: Form 433-A (Collection) is Catalog 20312N. Form 433-A (OIC) is Catalog 55896Q.

Resources

IRS Forms

• Form 9465, Installment Agreement Request
• Form 9465 Instructions (Rev. July 2024)
• Form 433-A, Collection Information Statement for Wage Earners and Self-Employed Individuals
• Form 433-B, Collection Information Statement for Businesses
• Form 433-F, Collection Information Statement
• Form 2159, Payroll Deduction Agreement
• Form 12277, Application for Withdrawal of Filed Notice of Federal Tax Lien
• Form 13844, Application for Reduced User Fee for Installment Agreements
• Form 9423, Collection Appeal Request
• Form 12153, Request for a Collection Due Process or Equivalent Hearing

IRS Online Tools and Pages

• Online Payment Agreement Application
• Payment Plans; Installment Agreements
• Collection Financial Standards
• Understanding a Federal Tax Lien
• Understanding Your CP523 Notice
• Tax Topic 202, Tax Payment Options

Statutes and Regulations

• IRC Section 6159—Agreements for payment of tax liability in installments
• IRC Section 6331—Levy and distraint
• IRC Section 6323—Notice of federal tax lien
• IRC Section 6651—Failure to file or pay penalties
• IRC Section 6502—Collection after assessment
• 26 CFR Section 300.1—Installment agreement fee
• 26 CFR Section 300.2—Restructuring or reinstatement of installment agreement fee

Related Articles

• How To Resolve Your IRS Tax Debt—overview of installment agreements, OIC, and CNC as collection options
• How To Apply for an Offer in Compromise—the alternative when you can't full-pay even with an IA
• Understanding IRS Statutes of Limitations—how the CSED works and why it matters for PPIAs
• Collection Due Process Hearings—the CDP route when a lien or levy notice arrives
• How To Request IRS Penalty Abatement—cutting penalties before setting up an IA
• Understanding Your IRS Balance—how penalties and interest compound during an IA
• How To Get and Read Your IRS Transcripts—verifying balance and CSED before applying
• How To Find and Use a Low-Income Taxpayer Clinic—free help if you qualify under 250% of the poverty line
• When To Get Professional Help With Your Tax Dispute—recognizing when an IA becomes too complex to DIY
• You Missed the 90-Day Deadline—Now What?—post-deficiency collection options including IAs

This article is for informational purposes only and does not constitute legal or tax advice. For advice specific to your situation, consult a qualified tax professional or attorney.