Installment Agreement (IA) or Balance Due Taxpayers

Check case status on SUMRY. If status is 60, the taxpayer has an approved installment agreement. Work according to general processing procedures unless the taxpayer raises a concern about their ability to meet established IA payments. If status is 26, see IRM 5.19.11.3.8 , Cases Assigned to Collection Field function.

If the status 60 taxpayer raises this concern and meets streamlined agreement criteria, use the WHC Withholding Estimator Per Pay Period calculator to determine the taxpayer's new estimated withholding take-home pay amount. Subtract the estimated withholding amount from the taxpayers gross pay and advise the taxpayer of the new estimated take home pay. See the Per Pay Period Information tab on the WHC Withholding Estimator. Reinstate or modify the streamlined installment agreement as appropriate.

If after handling any WHC issues, the taxpayer has balance due modules that meet streamlined Installment Agreement criteria as defined in IRM 5.19.1.6.4, Installment Agreement (IA) the Tax Examiner (TE) should request full payment (including full payment up to 180 days per IRM 5.19.1.6.3 , Short Term Payment Plan Within 180 Days, of the outstanding balance due. If the taxpayer is unable to full pay (up to 180 days) the TE should review IRM 5.19.1-12 , OPA Referral Criteria, or use IAT Compliance Suite Full Process to determine if they qualify to use Online Payment Agreement (OPA). If the taxpayer appears to qualify for OPA , they should be encouraged to use it to establish their payment arrangement, if possible. If taxpayer qualifies, the TE should advise the taxpayer to visit Payments | Internal Revenue Service (irs.gov) to complete an Online Payment Agreement Application. If they do not qualify, the TE should offer to establish, reinstate or modify the streamlined Installment Agreement.

If after handling any WHC issues, the taxpayer has balance due modules that do not meet streamlined criteria and the taxpayer does not have an IA, the Tax Examiner (TE) should request full payment (including full payment up to 180 days per IRM 5.19.1.6.3, Short Term Payment Plan Within 180 Days, of the outstanding balance due. If the taxpayer is unable to full pay (up to 180 days), the TE should offer to transfer according to IRM 5.19.11.3.1(14) , Telephone Contact Procedures.

If after handling any WHC issues, the taxpayer needs to adjust their non-streamlined IA orif any of the modules are in ST 22 (Automated Collection System, ACS) or ST 26 (Field), the TE should offer to transfer according to IRM 5.19.11.3.1(14) , Telephone Contact Procedures.