The Internal Revenue Service Restructuring and Reform Act of 1998 requires the Secretary to grant an installment agreement, at the taxpayer’s option, if:
• the liability is $10,000, or less (excluding penalties and interest);
• within the previous 5 years, the taxpayer has not failed to file or to pay, nor entered an installment agreement under this provision; [Act § 3467; IRC § 6159)
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This article by Robert E. McKenzie was originally published in Forbes.
Robert E. McKenzie authored a blog for Forbes' "IRS Watch" called, “Private Tax Collectors And Taxpayers' Right To…