26 U.S.C. § 6159: Agreements for payment of tax liability in installments

The Secretary is authorized to enter into written agreements with any taxpayer under which such taxpayer is allowed to make payment on any tax in installment payments if the Secretary determines that such agreement will facilitate full or partial collection of such liability. Except as otherwise provided in this subsection, any agreement entered into by the Secretary under subsection (a) shall remain in effect for the term of the agreement. information which the taxpayer provided to the Secretary prior to the date such agreement was entered into was inaccurate or incomplete, or the Secretary believes that collection of any tax to which an agreement under this section relates is in jeopardy. If the Secretary makes a determination that the financial condition of a taxpayer with whom the Secretary has entered into an agreement under subsection (a) has significantly changed, the Secretary may alter, modify, or terminate such agreement. to pay any installment at the time such installment payment is due under such agreement, to pay any other tax liability at the time such liability is due, or to provide a financial condition update as requested by the Secretary. a notice of such action is provided to the taxpayer not later than the day 30 days before the date of such action, and such notice includes an explanation why the Secretary intends to take such action. the aggregate amount of such liability (determined without regard to interest, penalties, additions to the tax, and additional amounts) does not exceed $10,000; failed to file any return of tax imposed by subtitle A; failed to pay any tax required to be shown on any such return; or entered into an installment agreement under this section for payment of any tax imposed by subtitle A, the Secretary determines that the taxpayer is financially unable to pay such liability in full when due (and the taxpayer submits such information as the Secretary may require to make such determination); the agreement requires full payment of such liability within 3 years; and the taxpayer agrees to comply with the provisions of this title for the period such agreement is in effect. In the case of an agreement entered into by the Secretary under subsection (a) for partial collection of a tax liability, the Secretary shall review the agreement at least once every 2 years. The Secretary shall establish procedures for an independent administrative review of terminations of installment agreements under this section for taxpayers who request such a review. The amount of any fee imposed on an installment agreement under this section may not exceed the amount of such fee as in effect on the date of the enactment of this subsection. if the taxpayer has agreed to make payments under the installment agreement by electronic payment through a debit instrument, no fee shall be imposed on an installment agreement under this section, and if the taxpayer is unable to make payments under the installment agreement by electronic payment through a debit instrument, the Secretary shall, upon completion of the installment agreement, pay the taxpayer an amount equal to any such fees imposed. For rights to administrative review and appeal, see section 7122(e).