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For a taxpayer with $50,000 or less in combined tax liability, interest and penalties, an interactive Online Payment Agreement application is available on the IRS website for requesting an installment agreement. Otherwise, you can ask the IRS to permit you to make monthly installment payments using Form 9465, Installment Agreement Request. If the IRS approves your request, you will be charged a $225 user fee ($107 if you make your payments by direct debit from your bank account).

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