Negotiating Installment Agreements with the IRS Collection Division 

Written for the Maryland Society of Accountants One of the tasks most frequently faced in representing clients before the IRS Collection Division is negotiating an “installment agreement” — an arrangement under which the taxpayer makes monthly payments against the outstanding tax debt, free of the threat of levy and distraint action. Despite the Service’s imposition of a system of miserly national and local expense “standards” in August 1995, there is…