Course Tag: Payments

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IA 113: Payment Amounts & Methods

Payment Amounts & Methods. A taxpayer’s payment obligations in a “routine” installment agreement are based on analysis of collection information statements and supporting documentation provided by the taxpayer.  IRM § 5.14.1.4(2) (09-19-2014).  This chapter discusses payment obligations in a “routine” installment agreement.  Payment obligations are discussed separately in prior chapters…
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