IRS Introduces expanded flexibility for payment plans

Glen frost

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Certified Public Accountant **
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Master of Laws in Taxation
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The IRS has expanded their program on streamlined processing of installment agreements under a test program that is scheduled to run until September 30, 2017. For the first time, streamlined processing standards will apply to individual taxpayers with an assessed balance of tax, penalty and interest between $50,000 and $100,000. During this test, more taxpayers may qualify to have their installment agreement request processed in a streamlined manner.

Streamlined installment agreements benefit the taxpayer because they are generally processed quickly, without financial analysis or managerial approval. The IRS may accept streamlined installment agreements without requiring financial statements if the taxpayer meets certain qualifications. To qualify the taxpayer must agree to a Direct Debit Installment Agreement (DDIA) that would offer a monthly amount to pay the full liability within the earlier of 84 months or the remaining life of the collection statute of limitations.

With this expanded criteria, taxpayers who owe up to $100,000 in tax, penalties, and interest may experience an accelerated processing of their request if their proposed monthly payment meets certain requirements. To see a full listing of requirements and qualifications, please visit

To determine whether you qualify for any of these programs or any other collection alternative, contact one of our attorneys at Frost & Associates, LLC.

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