IRM 5.14.5 Simple Payment Plans and Guaranteed Installment Agreements Specialist in Chicago, IL
IRM 5.14.5 describes when Field Collection can establish specified payment plans without a full financial analysis. Eligibility depends on the taxpayer type, unpaid balance, compliance and ability to pay within the applicable collection period.
Source checked: 2026-10-13 · Official IRS manual
The IRM is internal IRS procedural guidance, not the tax law. This selected reference is educational, not a complete legal opinion. Verify current law, guidance and case-specific deadlines.
Authority and scope IRC § 6159 authorizes installment agreements. The IRM provides internal procedures; it is not a substitute for the statute, regulations or current interim guidance.
Current procedural thresholds The current section describes Simple Payment Plans for qualifying liabilities of $50,000 or less and separate rules for business trust fund liabilities. The IRS transmittal replaces the old streamlined 72-month minimum-payment rule with use of its payment calculator to determine payments that fully pay the liability, including accruals, by the Collection Statute Expiration Date (CSED).
Do not assume that being below a dollar threshold guarantees approval. Filing/payment compliance, taxpayer type, prior defaults and requests made solely to delay collection still matter. The business-trust-fund subsection has additional restrictions, including requests accompanying a levy release.