The second type of agreement is for unpaid taxes not exceeding $50,000. “The previous eligibility criteria applies here as well, except the balance must be paid within 72 months and taxpayers must also agree to remit payment via direct debt from a bank account or payroll deduction,” Smith said. “The third agreement is for unpaid tax liabilities exceeding $50,000. ... The IRS will work closely with the taxpayer to determine whether this third type of agreement will be approved."
Trump's Tax Reform Has Some Taxpayers Suffering From Sticker Shock
March 25, 2019
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