Provisional Payment Plan Pilot Begins December 2009
Our collection response and resolution section will begin to offer a provisional payment plan for taxpayers who do not qualify for an installment agreement. Currently, taxpayers are required to have the last five years of tax returns filed to be eligible for an installment agreement.
A provisional payment plan will allow taxpayers to make payments towards their tax liability without involuntary collection action taking place, while they prepare their missing valid personal income tax returns for us.
- Owe a balance of $25,000 or less.
- Respond to billing notices prior to their account going into an involuntary collection state.
- File all their missing valid personal income tax returns within 30 days.
- Agree to be compliant for all future tax years.
- Not have any legal actions in process or pending.
If a taxpayer fails to file the missing valid personal income tax returns, we will default the provisional payment plan and collection actions will continue.
If there is a balance due once the missing valid personal income tax returns are filed, the taxpayer will be placed in an installment agreement. The installment agreement will continue as long as the taxpayer continues to make their payments timely and no additional liabilities are applied.