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The IRS made changes to its criteria for streamlined installment agreement processing permanent on September 26, 2018.  Most taxpayers with a balance due of up to $25,000 meet the criteria for streamlined processing of their installment agreement request. In general, IRS assistors can set up an installment agreement without the completion of a Collection Information Statement or a determination to file a Notice of Federal Tax Lien.

The new streamlined and expanded installment agreement criteria apply to requests submitted through:

  • SB/SE Campus Collection Operations, including:
    • Automated Collection System (ACS)
    • Automated Collection System Support (ACSS)
    • Compliance Services Collection Operations (CSCO)
  • Taxpayer Assistance Centers

The criteria do not apply to accounts worked by Field Collection revenue officers.

The new streamlined processing criteria apply to the following types of taxpayers:

  • Individuals and out-of-business sole proprietors with an assessed balance of tax, penalties and interest up to $50,000
  • Out-of-business taxpayers with assessed balances up to $25,000
  • In-business taxpayers with income tax only assessed balances up to $25,000

Note: All taxpayers must be current with filing all required returns to qualify.