- What it means
- You missed a payment or broke a term of your installment agreement. The agreement will terminate in 30 days and the IRS intends to levy.
- Respond within
- 30 days from the date on the notice
- What to send
- The missed payment and any new balance, or a request to reinstate or revise the agreement, or Form 12153.
- When to get help
- If you cannot cure the default within 30 days, use the hearing right to propose a revised plan.
What the letter says
The agreement is in default. Common reasons: a missed payment, a new balance from a later year, or a return filed late. In 30 days the agreement terminates and the account returns to collection with levy rights.
What to do
Make the missed payment. If a new balance caused the default, call to have it added or request reinstatement (a fee applies). If you cannot fix it in 30 days, file Form 12153 to protect the account while you propose a new plan.
What comes next
Termination, then the collection notices, then a levy.
What to gather
- The notice
- The agreement terms and payment history
- Any new balance due notice
- Form 12153 if needed
Write back
The Payment plan request cover letter tool builds the response in the order the IRS reads it. Fill it in, review it, print it, and send it with copies of the documents above and the notice stub on top.
Before you send anything
This is general information, not tax advice. Situations differ. Check with your tax advisor before you send anything. Nothing on this page creates a client relationship.