Segal, Cohen & Landis, P.C.
Structured IRS Payment Plans That Stop Collection Action
IRS tax attorneys — Beverly Hills, CA. National representation.
An IRS installment agreement is a formal payment arrangement that allows you to pay your tax debt over time in monthly installments. When properly structured, an installment agreement suspends IRS collection activity — levies, garnishments, and new liens — and gives you a manageable path to resolving your tax debt. But not all installment agreements are equal. The IRS will always push for the highest monthly payment your income allows. Our attorneys negotiate agreements at amounts you can actually sustain, identify whether streamlined, partial pay, or full pay arrangements are available, and structure the deal to minimize the total amount you pay.
How We Help
Our Approach to IRS Installment Agreement Attorney
Streamlined Agreements
For debts under $50,000, streamlined installment agreements are available without full financial disclosure — faster to establish and less burdensome to document. We identify when streamlined agreements are the right choice.
Partial Pay Installment Agreements (PPIA)
If your financial situation means you cannot fully pay your tax debt before the 10-year collection statute expires, a Partial Pay Installment Agreement (PPIA) allows you to make reduced monthly payments. Once the collection statute expires, the remaining balance is legally uncollectible. We calculate whether PPIA is appropriate and negotiate the payment amount.
Full Financial Disclosure Agreements
For larger debts or more complex situations, full financial disclosure is required. The IRS will analyze your income, expenses, assets, and liabilities using Collection Information Statements (Forms 433-A and 433-B). We prepare these forms strategically, maximizing allowable expenses and presenting your case compellingly.
Agreement Modifications
If your financial situation changes and you cannot maintain your current agreement, we can request modifications before you default. Defaulting on an installment agreement reinstates all collection rights — we prevent that from happening.
How It Works
The Resolution Process
Financial Analysis
We review your income, assets, expenses, and debt to determine the right type of agreement — streamlined, partial pay, or full pay — and the lowest supportable monthly payment.
Agreement Application
We submit the installment agreement request with all supporting documentation, structured to achieve approval at the lowest feasible payment.
Collection Hold
Once the request is submitted, IRS collection activity is suspended. Any existing levies or garnishments are released.
Agreement Monitoring
We help you maintain compliance — filing returns on time, making estimated tax payments, and monitoring your IRS account to ensure the agreement remains in good standing.
Ready to Resolve Your Tax Problem?
Our attorneys have helped thousands of clients resolve IRS matters. Your consultation is free and confidential.
Common Questions
Frequently Asked Questions
Does an installment agreement stop IRS levies?+
Yes. Once an installment agreement is approved and in effect, the IRS suspends levy and garnishment action. A pending levy or garnishment can often be released once an agreement is submitted and accepted.
Does interest still accrue on an installment agreement?+
Yes. Interest (currently the federal short-term rate plus 3%) continues to accrue on the unpaid balance throughout the life of the agreement. This is one reason we analyze whether an OIC or lump-sum resolution might be more cost-effective.
What is a Direct Debit Installment Agreement?+
A Direct Debit Installment Agreement (DDIA) requires automatic monthly payments from your bank account. DDIAs have lower user fees, are easier to establish, and — importantly — qualify for lien withdrawal under IRS policy for debts under $25,000.
What if I miss a payment?+
Missing a payment puts the agreement in default. The IRS can reinstate full collection action. Contact us immediately if you are at risk of missing a payment — we can request a short-term extension or modification before default occurs.
Further reading
Beverly Hills · Los Angeles · National
Segal, Cohen & Landis, P.C.
9100 Wilshire Boulevard, 601 East Tower, Beverly Hills, CA 90212
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