The IRS Payment Plan Can Be a Life Saver - Beware, Strings Are Attached

Requesting an IRS Installment Agreement is certainly ahelps the IRS determine how much "you" should pay
positive action towards resolving a tax liability. Yet,"them" each month.
there can be definite drawbacks to an InstallmentThe form look harmless, but should not be taken lightly.
Agreement and the biggest drawback is: Interest andIt is easy to make irreversible mistakes that could
penalties continue to accrual. It is possible to pay youraffect the quality of your life. Example: A taxpayer list
tax bill for months and end up owing more than whenexpenses for his/her child's private school -- this is not
you starteda valid expense! The IRS may fully expect for you to
It's easy to become discourage and wonder if you willforward that amount to pay your tax liability. Another
ever get the tax bill paid off. Not to worry, there areirreversible error: A taxpayer list his/her monthly cable
options. First things first. Taxpayers can not request anbill as a utility expense. Cable bills in American can run
Installment Agreement until all past due returns haveanywhere from $12.99 to $150 a month. This is not a
been filed.valid or acceptable expense as far as the IRS is
Once all your tax returns have been filed, you canconcerned.
contact a Tax Attorney or Enrolled Agent to discussThe IRS charges taxpayers a fee to set up an
the possibility of filing bankruptcy or an Offer inInstallment Agreement. The fee for new Installment
compromise (OIC - this is when you settle with the IRSAgreements is around $100 (this could change) and
for pennies on the dollar)around $50 for agreements where payments are
Do you own a home? What is your annual income?deducted directly from the taxpayers bank account.
Do you have a 401K? Do you have assets that youTaxpayers with extremely low incomes, can apply to
could sell to pay off the IRS? These are questions youpay a lower fee. Visit irs.gov for updated tax codes.
can address with your Tax Attorney or Enrolled AgentSummary: Before you can request an IRS Installment
to see if you qualify for a Offer in CompromiseAgreement, you must file all past due tax returns. It is
If you decide to pursue the Installment Agreementmore cost effective to have a Tax Preparer or Tax
option and the IRS request a 433-A or 433-B, you stillAccountant to complete the past due returns, before
might want to seek out professional help. A 433-A is aemploying a Tax Attorney or Enrolled Agent to file a
Collection Information Statement for Individuals, andbankruptcy or Offer in Compromise.