IA 108: Understanding “Pending” Installment Agreements
Understanding “Pending” Installment Agreement Requests. The IRS sets forth its criteria for identifying “pending” agreements in IRM § 5.14.1.3 (07-16-2018). Before the IRS will identify an installment agreement as “pending,” the taxpayer must do the following: (a) provide information sufficient to identify the taxpayer – generally, the taxpayer’s name and…