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Installment Agreement

Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States

If you can’t secure payment of an agreed unpaid tax case and the taxpayer can’t pay immediately or upon receipt of the first notice, consider an installment agreement. Coordinate with SB/SE Collection, per IRM 4.20.1.3, Examination Collectibility, Issue Resolution - Solicit Payment.

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▸Contents — Internal Revenue Manual Part 4. Examining Process
Internal Revenue Manual Part 4. Examining Process

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