26 U.S. Code § 6159 - Agreements for payment of tax liability in installments
Except 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.
The Secretary shall establish procedures for an independent administrative review of terminations of installment agreements under this section for taxpayers who request such a review.
The amount of any fee imposed on an installment agreement under this section may not exceed the amount of such fee as in effect on the date of the enactment of this subsection.
For rights to administrative review and appeal, see section 7122(e).
The date of the enactment of this subsection, referred to in subsec. (f)(1), is the date of the enactment of Pub. L. 115–123, which was approved Feb. 9, 2018.
2018—Subsecs. (f), (g). Pub. L. 115–123 added subsec. (f) and redesignated former subsec. (f) as (g).
2006—Subsec. (f). Pub. L. 109–222 substituted “section 7122(e)” for “section 7122(d)”.
2004—Subsec. (a). Pub. L. 108–357, § 843(a)(1), substituted “make payment on” for “satisfy liability for payment of” and inserted “full or partial” after “facilitate”.
Subsec. (c). Pub. L. 108–357, § 843(a)(2), inserted “full” before “payment” in introductory provisions.
Subsec. (d) to (f). Pub. L. 108–357, § 843(b), added subsec. (d) and redesignated former subsecs. (d) and (e) as (e) and (f), respectively.
1998—Subsec. (c). Pub. L. 105–206, § 3467(a), added subsec. (c). Former subsec. (c) redesignated (d).
Subsec. (d). Pub. L. 105–277 redesignated subsec. (d), relating to cross reference, as (e).
Pub. L. 105–206, § 3467(a), redesignated former subsec. (c), relating to administrative review, as (d).
Pub. L. 105–206, § 3462(c)(2), added subsec. (d), relating to cross reference.
Subsec. (e). Pub. L. 105–277 redesignated subsec. (d), relating to cross reference, as (e).
1996—Subsec. (b)(3). Pub. L. 104–168, § 201(b), amended par. (3) generally. Prior to amendment, par. (3) read as follows:
“(A) In general.—If 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.
“(B) Notice.—Action may be taken by the Secretary under subparagraph (A) only if—
“(i) notice of such determination is provided to the taxpayer no later than 30 days prior to the date of such action, and
“(ii) such notice includes the reasons why the Secretary believes a significant change in the financial condition of the taxpayer has occurred.”
Subsec. (b)(5). Pub. L. 104–168, § 201(a), added par. (5).
Subsec. (c). Pub. L. 104–168, § 202(a), added subsec. (c).
Amendment by Pub. L. 105–277 effective as if included in the provision of the Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105–206, to which such amendment relates, see section 4002(k) of Pub. L. 105–277, set out as a note under section 1 of this title.
Amendment by section 3462(c)(2) of Pub. L. 105–206 applicable to proposed offers-in-compromise and installment agreements submitted after July 22, 1998, see section 3462(e)(1) of Pub. L. 105–206, set out as a note under section 6331 of this title.
LII has no control over and does not endorse any external Internet site that contains links to or references LII.