Course Tag: "Pending" application


IA 102: Levy Protection with Installment Agreements

Levy Protection Afforded by Installment Agreements. Installment agreements are employed to shield taxpayers from the IRS’ dreaded levy apparatus while paying back-taxes through a systematic repayment plan.  The IRS’ most lethal collection weapon is the feared LEVY.  The IRS uses the levy as a sword against taxpayers by seizing taxpayers’ money…

IA 108: Understanding “Pending” Installment Agreements

Understanding “Pending” Installment Agreement Requests. The IRS sets forth its criteria for identifying “pending” agreements in IRM § (07-16-2018).  Before the IRS will identify an installment agreement as “pending,” the taxpayer must do the following: (a) provide information sufficient to identify the taxpayer – generally, the taxpayer’s name and…