The IRS may reject a payment plan or installment agreement for a variety of reasons. One of the most common reasons is that a person provided false or incorrect information in their request. Underreporting income or making mathematical errors can result in a denial. Applicants must submit the form to the IRS within 30 days of the date of their letter of acceptance of the installment agreement to ask the IRS to reconsider their situation.
Never pay the IRS with a check or directly from your bank account (see the IRS direct payment option). How long it takes to get an agreement with the IRS depends on your situation, the type of agreement, and how you interact with the IRS. Unless IRS rules consider you to be a low-income taxpayer, most payment agreements require an initial fee with the IRS. In general, it's best for taxpayers to try to meet all of these requirements before attempting to establish a tax payment plan with the IRS, as this will minimize the time they may be exposed to active IRS collections and adverse tax collection activities.
