About the author
Darrin T. Mish, tax attorney
I write every guide on this site. I have been licensed to practice law since October 1993, and my firm represents taxpayers before the IRS nationwide from our office in Tampa.
Why a whole site about payment plans
Most people who owe the IRS will end up on an installment agreement. It is the most common resolution there is, and it is also the one people most often get wrong on their own: a payment that does not clear the balance before the statute runs, a plan set up while a return is still missing, a default that could have been cured with one phone call inside 30 days.
The rules are public. They live in IRC 6159, in Treasury Regulation 301.6159-1, and in Part 5 of the Internal Revenue Manual. They also change. The streamlined agreement that governed most plans for more than a decade was replaced by the Simple Payment Plan in July 2026, and the user fees changed again the same month. These guides track those changes and cite the source for each figure.
Background
Before tax work, I worked as a public defender. That job teaches one thing above all: the government has more resources than you do, but it has to follow its own rules. Tax collection is the same. Knowing the procedure is how you protect yourself inside it.
Federal tax matters before the IRS are not limited by state lines, so the firm works with taxpayers across the country. You can read the full list of admissions on my firm's credentials page.
Owe more than you can pay this month?
A payment plan is usually available. The question is which one, on what terms, and what it costs you over the life of the plan. One call sorts that out.