Installment Agreement Fee Waiver

§ 6159. Agreements for payment of tax liability in installments(a) Authorization of agreementsThe Secretary is authorized to enter into written agreements with any taxpayer under which such taxpayer is allowed to make payment on any tax in installment payments if the Secretary determines that such agreement will facilitate full or partial collection of such liability. (b) Extent to which agreements remain in effect(1) In generalExcept as otherwise provided in this subsection, any agreement entered into by the Secretary under subsection (a) shall remain in effect for the term of the agreement. (2) Inadequate information or jeopardyThe Secretary may terminate any agreement entered into by the Secretary under subsection (a) if—(A) information which the taxpayer provided to the Secretary prior to the date such agreement was entered into was inaccurate or incomplete, or (B) the Secretary believes that collection of any tax to which an agreement under this section relates is in jeopardy. (3) Subsequent change in financial conditionsIf the Secretary makes a determination that the financial condition of a taxpayer with whom the Secretary has entered into an agreement under subsection (a) has significantly changed, the Secretary may alter, modify, or terminate such agreement. (4) Failure to pay an installment or any other tax liability when due or to provide requested financial informationThe Secretary may alter, modify, or terminate an agreement entered into by the Secretary under subsection (a) in the case of the failure of the taxpayer—(A) to pay any installment at the time such installment payment is due under such agreement, (B) to pay any other tax liability at the time such liability is due, or (C) to provide a financial condition update as requested by the Secretary. (5) Notice requirementsThe Secretary may not take any action under paragraph (2), (3), or (4) unless—(A) a notice of such action is provided to the taxpayer not later than the day 30 days before the date of such action, and (B) such notice includes an explanation why the Secretary intends to take such action. The preceding sentence shall not apply in any case in which the Secretary believes that collection of any tax to which an agreement under this section relates is in jeopardy. (c) Secretary required to enter into installment agreements in certain casesIn the case of a liability for tax of an individual under subtitle A, the Secretary shall enter into an agreement to accept the full payment of such tax in installments if, as of the date the individual offers to enter into the agreement—(1) the aggregate amount of such liability (determined without regard to interest, penalties, additions to the tax, and additional amounts) does not exceed $10,000; (2) the taxpayer (and, if such liability relates to a joint return, the taxpayer’s spouse) has not, during any of the preceding 5 taxable years—(A) failed to file any return of tax imposed by subtitle A;