We charge a user fee to enter into a temperable contract. The amount of user fees may vary depending on whether you use the online payment app and how you want to make your monthly payments. For more information, see the chart below. To create a guaranteed or optimized agreement, use the IRS app for the online payment agreement or call the IRS. In order to avoid the pledge, it is important to set up your agreement before the IRS officially begins collecting on your account exit. If you are a low-income taxpayer and agree to make debit payments (from a current account), you can waive user fees for staggered payments. A low-income tax payer who is unable to make electronic payments through a debit instrument through the conclusion of a DDIA is authorized to obtain a reduced user tax refund of $43 after the conclusion of the temper payment contract. For more information, check out line 13c. What happens if the taxpayer does not comply with the terms of the tempered agreement? Note: IICs must be completed within 2 years of receiving the OIC application (form 656 containing the necessary information and payments). If you cannot review an existing payment contract online, call us at 800-829-1040 (individual) or 800-829-4933 (store). If you have received a standard ad and cannot make changes online, follow the letter`s instructions and contact us immediately. The IRS will file a tax guarantee fee for most of these agreements.

To avoid a pledge claim, you should consider repaying your balance for less than US$50,000 in order to qualify for a guaranteed or optimized agreement. This agreement is the same as the ability to pay the agreement, unless you do not have to pay all your tax balance until the expiry date of the collection law. When you receive this agreement, you pay monthly until the time to collect your balance expires. The IRS will re-evaluate your agreement every two years to see if you can pay more each month. If you can pay your balance within 120 days, it won`t cost you anything to put in place a plan in installments. You can calculate your payment using your disposable income using Form 433. A partial payment plan can be put in place for a longer repayment period and the IRS could file a federal pledge fee to protect its interests. You may need to provide salary statements and statements to support your application and create all the equity you have on your own assets. The terms of the contract are reviewed every two years if you are able to make additional payments. You agree to pay the full amount you owe within 3 years and to comply with tax law as long as the agreement is in force; and the time it takes to get an IRS agreement depends on your situation, the type of contract and the type of interaction with the IRS.