IRS & NYS Installment Agreements & Payment Plans

If you owe IRS or NYS back taxes but cannot pay in full, you may qualify for an affordable payment plan.

These plans can:

As a CPA, CIA, and former NYS auditor, I determine which program you qualify for and negotiate directly with the agency on your behalf.

Common Problems in NYS Sales Tax Audits

Types of IRS Payment Plans

Streamlined Installment Agreement (Most Common)

Available for balances up to $50,000 ($25,000 for businesses)
No financial disclosures required in most cases
Terms up to 72 months
Fast approval when compliant with filing requirements

Non-Streamlined Agreement

For balances over $50,000, requiring full financial disclosure:

Form 433-A or 433-F
Review of income, expenses, assets, & liabilities
IRS may challenge certain expenses
Negotiation is critical

Partial Pay Installment Agreement (PPIA)

A powerful option when:

You cannot afford a standard payment
Paying in full is not possible
The collection statute (CSED) is approaching expiration

Many taxpayers end up paying less than what they owe under a PPIA.

Currently Not Collectible (CNC) / Hardship Status

If your financial situation prevents you from paying anything, the IRS may:

Pause all collections
Report the account as uncollectible
Leave the debt active but unenforced
Refrain from levies or garnishment

A periodic review applies, but relief is immediate.

Types of NYS Payment Plans

NYS PIPA (Personal Income Payment Agreement)

NYS evaluates:

Income
Household size
Essential expenses
Assets
Prior compliance

Payment plans can be negotiated for:

Sales tax
Payroll tax
Income tax
Estimated assessments

NYS Hardship Relief

In some cases, NYS may allow temporary reduction or suspension of payments.

Driver License Suspension Relief

If your NYS license is under suspension threat due to tax debt, we can negotiate reinstatement through PIPA.

When you’re facing IRS or New York State tax problems, it can feel overwhelming.

You may be dealing with:

Pay more than they need to

Apply before fixing compliance

Don’t challenge inflated expense disallowances

Disclose unnecessary financial information

Miss statute expiration opportunities

Pick the wrong agreement

Apply before fixing compliance

Don’t challenge inflated expense disallowances

Pay more than they need to

NYS estimated assessments

Disclose unnecessary financial information

Miss statute expiration opportunities

Pick the wrong agreement

Correct strategy can save thousands.

This is why professional negotiation matters.

Why Clients Choose Our Audit Representation Process

Our Triple-S Resolution Framework

PHASE 1 - STUDY

(Financial Eligibility & Transcript Review)

We determinee:

PHASE 2- SATISFY

With Compliance

Before negotiating:

Compliance creates leverage for a lower payment.

PHASE 3 - SOLVE

(Negotiation & Finalization)

We complete:

Common Questions

Can an installment agreement be changed later?

Yes — financial changes allow for renegotiation.

Will IRS/NYS stop levies once the agreement is approved?

Yes, assuming compliance continues.

Can penalties be reduced?

Often, yes — especially when compliance improves.