Irs Partial Payment Installment Agreement

If the taxpayer is in the „Pending IA“ status, follow the refusal procedures in IRM 5.14.1.3 , Identification of outstanding, approved and rejected instalment payment agreement proposals for IDRS and IRM 5.14.9.3 , IDRS monitoring. The history should be accompanied by an explanation of why the AIPP was not granted. The tax advisor you have chosen should be aware of the laws relating to the collection of tax debts by the IRS and know how the IRS evaluates instalment payment agreements. The taxpayer has a fixed income, for example.B social security, and has the option of making small monthly payments. The only other asset is the taxpayer`s principal residence and there is equity in the property. .

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