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Streamlined Installment Agreements

Streamlined installment agreements may be approved for taxpayers under the following circumstances:

1. The aggregate unpaid balance of assessments  is $25,000 or less.

2. The unpaid balance of assessments includes tax, assessed penalty and interest, and all other assessments on the tax modules. It does not include accrued penalty and interest.

3. If pre-assessed taxes are included, the pre-assessed liability plus unpaid balance of assessments must be $25,000 or less.

The unpaid balance of assessments will be fully paid in 60 months, or the agreement will be fully paid prior to the CSED, whichever comes first.

Accounts in any status qualify, including:

Notice status accounts;

Balance due status accounts; and

Pre-assessed accounts.

The following types of taxpayers qualify for streamlined agreements:

Individual Accounts

Business Accounts (income tax only); and

Out of business BMF (any type tax).

A lien determination is not required for a streamlined installment agreement but may be made at the discretion of the revenue officer and liens may be filed.
Note:

Per IRM 5.12.2.4 a lien determination is required by a specific date. If the case cannot be closed as a streamlined IA on or before the lien determination date, a lien determination must be made based on the facts of the case. The revenue officer has the latitude to make a timely lien determination as a non-filing or deferral of the lien filing, then finish the negotiation and close the case to a streamlined IA.

No managerial approval is required.

These agreements may be secured in person, by telephone or by correspondence.

As with all agreements, the taxpayer must have filed all tax returns that are due prior to entering into the agreement.