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IRS Installment Agreements,  IRS Levy, IRS Liens, IRS Garnishments; State of California Installment Agreements, Levy, Liens and Garnishments - Solutions
What to do if you can't pay your tax - IRS Tax Topic 202

Prior Version What to do if you can't pay your tax

 >IRS Installment Agreements / fees /application



 IRS Form 9465: (2012December Version) Installment Agreement Request form

Historical Version IRS Form 9465 Nov 2000 version - historical IRS Installment Agreement Request Form (PDF) (use most recent version above)

3. IRS Collection Handbook 105.1
IRS  Installment Agreement Handbook & Monitoring  Installment Agreements

IRS Form 2848 (March 2012 Version)

IRS Form 2848 - Historical copy of Power of Attorney. Dec. 1997 Version - historical copy). Use most recent version above).

6. Legislation Allows Partial Payment Option
The IRS implemented an additional payment option, on January 17, 2005, known as the Partial Payment Installment Agreement for taxpayers who have outstanding federal tax liabilities. This new payment option became possible with the passage of the American Jobs Creation Act of 2004.
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CAUTION: There are many providers of services on the internet who will submit your Installment Agreement forms, or Offer in Compromise forms. to the IRS. However, such providers merely have you complete the forms. These bargain basement "tax experts" may be only mailing the forms you prepare to the Internal Revenue Service. Thus, they have done nothing for you. In fact, they may end up costing you more because critical review and analysis has not been done. When completing the financial statement forms for either an installment agreement, or for making an Offer, you are painting a financial picture that will determine the economics of making either an Offer in Compromise, entering into a realistic installment agreement, or possibly having your account classified as being a case of undue hardship.  Unless your representative has the necessary skills and experience, you may have paid a small fee, only to be subjected to settling for more under the Offer than you otherwise should have, or paying too large of monthly installments at the risk of not being able to pay current tax obligations (ultimately causing a default in your installment agreement).  The IRS may many times force a taxpayer into higher installment payments than are economically feasible, with the taxpayer agreeing to terms they can't meet merely to get the IRS off of their backs "for now". Your professional must have experience in: calculating your income and expenses; determining the amount of the offer you should make or the proper installment payments under an installment agreement; valuing your assets and liabilities;  reviewing joint ownership considerations; working with the tax law and IRS internal procedures; arguing the facts and the law, and negotiating with the IRS. 

The IRS has a history of intimidation, and let's face it, they will take advantage of any taxpayer who represents himself, and even a taxpayer's advocate who is weak. Remember, IRS Offer Specialists  and Revenue Officers come at you from the perspective of getting as much money as they can. If you are looking for an installment agreement, it must be realistic, so that you make certain that all current tax obligations will be met (otherwise, you will have defaulted your installment agreement and be facing potential seizure action in the future). The facts of each case should be reviewed by competent tax counsel.

In the end analysis, you should measure the benefits you derive from the final result. For a taxpayer to engage someone who merely mails in your IRS forms for a small fee, what at first blush looked like "such a deal", may in reality end up costing you many thousands of dollars more because you didn't choose a tax professional who would negotiate the best terms for you, or which ignored economic realities and set you up for failure.

The above limited information is intended for informational purposes only.  If legal advice or other expert assistance is required, the services of a competent professional should be sought, and this general information should not be relied upon without such professional assistance. 

For assistance please contact A. Nathan Zeliff, Attorney at Law