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26 U.S.C. § 6159 — Agreements for payment of tax liability in installments
Federal law — U.S. Code and appendices · legal_authorities
**(a) Authorization of agreements** The Secretary is authorized to enter into written agreements with any taxpayer under which such taxpayer is allowed to make payment on any tax in installment payments if the Secretary determines that such agreement will facilitate full or partial collection of such liability.
**(b) Extent to which agreements remain in effect**
(1) **In general** — 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.
(2) **Inadequate information or jeopardy** — The Secretary may terminate any agreement entered into by the Secretary under subsection (a) if—
(A) information which the taxpayer provided to the Secretary prior to the date such agreement was entered into was inaccurate or incomplete, or
(B) the Secretary believes that collection of any tax to which an agreement under this section relates is in jeopardy.
(3) **Subsequent change in financial conditions** — 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.
(4) **Failure to pay an installment or any other tax liability when due or to provide requested financial information** — The Secretary may alter, modify, or terminate an agreement entered into by the Secretary under subsection (a) in the case of the failure of the taxpayer—
(A) to pay any installment at the time such installment payment is due under such agreement,
(B) to pay any other tax liability at the time such liability is due, or
(C) to provide a financial condition update as requested by the Secretary.
(5) *
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Stable record: federal_law:legal_authorities:record_usc_2d1b0a67b1caa999e4b248ec
Source file: Laws/federal/codes/united-states-code/title-26/section-6159-agreements-for-payment-of-tax-liability-in-installments--3d45e28cc5.md
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Source location: Title 26, Chapter 62, § 6159; chapter-062-time-and-place-for-paying-tax.md
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**(a) Authorization of agreements** The Secretary is authorized to enter into written agreements with any taxpayer under which such taxpayer is allowed to make payment on any tax in installment payments if the Secretary determines that such agreement will facilitate full or partial collection of such liability.
**(b) Extent to which agreements remain in effect**
(1) **In general** — 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.
(2) **Inadequate information or jeopardy** — The Secretary may terminate any agreement entered into by the Secretary under subsection (a) if—
(A) information which the taxpayer provided to the Secretary prior to the date such agreement was entered into was inaccurate or incomplete, or
(B) the Secretary believes that collection of any tax to which an agreement under this section relates is in jeopardy.
(3) **Subsequent change in financial conditions** — 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.
(4) **Failure to pay an installment or any other tax liability when due or to provide requested financial information** — The Secretary may alter, modify, or terminate an agreement entered into by the Secretary under subsection (a) in the case of the failure of the taxpayer—
(A) to pay any installment at the time such installment payment is due under such agreement,
(B) to pay any other tax liability at the time such liability is due, or
(C) to provide a financial condition update as requested by the Secretary.
(5) **Notice requirements** — The Secretary may not take any action under paragraph (2), (3), or (4) unless—
(A) a notice of such action is provided to the taxpayer not later than the day 30 days before the date of such action, and
(B) such notice includes an explanation why the Secretary intends to take such action.
The preceding sentence shall not apply in any case in which the Secretary believes that collection of any tax to which an agreement under this section relates is in jeopardy.
**(c) Secretary required to enter into installment agreements in certain cases** In the case of a liability for tax of an individual under subtitle A, the Secretary shall enter into an agreement to accept the full payment of such tax in installments if, as of the date the individual offers to enter into the agreement—
(1) the aggregate amount of such liability (determined without regard to interest, penalties, additions to the tax, and additional amounts) does not exceed $10,000;
(2) the taxpayer (and, if such liability relates to a joint return, the taxpayer’s spouse) has not, during any of the preceding 5 taxable years—
(A) failed to file any return of tax imposed by subtitle A;
(B) failed to pay any tax required to be shown on any such return; or
(C) entered into an installment agreement under this section for payment of any tax imposed by subtitle A,
(3) the Secretary determines that the taxpayer is financially unable to pay such liability in full when due (and the taxpayer submits such information as the Secretary may require to make such determination);
(4) the agreement requires full payment of such liability within 3 years; and
(5) the taxpayer agrees to comply with the provisions of this title for the period such agreement is in effect.
**(d) Secretary required to review installment agreements for partial collection every two years** In the case of an agreement entered into by the Secretary under subsection (a) for partial collection of a tax liability, the Secretary shall review the agreement at least once every 2 years.
**(e) Administrative review** 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.
**(f) Installment agreement fees**
(1) **Limitation on fee amount** — 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.
(2) **Waiver or reimbursement** — In the case of any taxpayer with an adjusted gross income, as determined for the most recent year for which such information is available, which does not exceed 250 percent of the applicable poverty level (as determined by the Secretary)—
(A) if the taxpayer has agreed to make payments under the installment agreement by electronic payment through a debit instrument, no fee shall be imposed on an installment agreement under this section, and
(B) if the taxpayer is unable to make payments under the installment agreement by electronic payment through a debit instrument, the Secretary shall, upon completion of the installment agreement, pay the taxpayer an amount equal to any such fees imposed.
**(g) Cross reference** For rights to administrative review and appeal, see section 7122(e).
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** If any amount of tax imposed by this title (whether required to be shown on a return, or to be paid by stamp or by some other method) is not paid on or before the last date prescribed for payment, interest on such amount at the underpayment rate established under section 6621 shall be paid for the period from such last date to the date paid.
**(b) Last date prescribed for payment** For purposes of this section, the last date prescribed for payment of the tax shall be determined under chapter 62 with the application of the following rules:
(1) **Extensions of time disregarded** — The last date prescribed for payment shall be determined without regard to any extension of time for payment or any installment agreement entered into under section 6159.
(2) **Jeopardy** — The last date prescribed for payment shall be determined without regard to any notice and demand for payment issued, by reason of jeopardy (as provided in chapter 70), prior to the last date otherwise prescribed for such payment.
(3) **Accumulated earnings tax** — In the case of the tax imposed by section 531 for any taxable year, the last date prescribed for payment shall be deemed to be the due date (without regard to extensions) for the return of tax imposed by subtitle A for such taxable year.
(4) **Last date for payment not otherwise prescribed** — In the case of taxes payable by stamp and in all other cases in which the last date for payment is not otherwise prescribed, the last date for payment shall be deemed to be the date the liability for tax arises (and in no event shall be later than the date notice and demand for the tax is made by the Secretary).
**(c) Suspension of interest in certain income, estate, gift, and certain excise tax cases** In the case of a deficiency as
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6601
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Married individuals filing joint returns and surviving spouses** There is hereby imposed on the taxable income of—
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse under section 6013, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $36,90015% of taxable income. Over $36,900 but not over $89,150$5,535, plus 28% of the excess over $36,900. Over $89,150 but not over $140,000$20,165, plus 31% of the excess over $89,150. Over $140,000 but not over $250,000$35,928.50, plus 36% of the excess over $140,000. Over $250,000$75,528.50, plus 39.6% of the excess over $250,000.
**(b) Heads of households** There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $29,60015% of taxable income. Over $29,600 but not over $76,400$4,440, plus 28% of the excess over $29,600. Over $76,400 but not over $127,500$17,544, plus 31% of the excess over $76,400. Over $127,500 but not over $250,000$33,385, plus 36% of the excess over $127,500. Over $250,000$77,485, plus 39.6% of the excess over $250,000.
**(c) Unmarried individuals (other than surviving spouses and heads of households)** There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $22,10015% of taxable income. Over $22,100 but not over $53,50
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 1
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Authorization** The Secretary may compromise any civil or criminal case arising under the internal revenue laws prior to reference to the Department of Justice for prosecution or defense; and the Attorney General or his delegate may compromise any such case after reference to the Department of Justice for prosecution or defense.
**(b) Record** Whenever a compromise is made by the Secretary in any case, there shall be placed on file in the office of the Secretary the opinion of the General Counsel for the Department of the Treasury or his delegate, with his reasons therefor, with a statement of—
(1) The amount of tax assessed,
(2) The amount of interest, additional amount, addition to the tax, or assessable penalty, imposed by law on the person against whom the tax is assessed, and
(3) The amount actually paid in accordance with the terms of the compromise.
Notwithstanding the foregoing provisions of this subsection, no such opinion shall be required with respect to the compromise of any civil case in which the unpaid amount of tax assessed (including any interest, additional amount, addition to the tax, or assessable penalty) is less than $50,000. However, such compromise shall be subject to continuing quality review by the Secretary.
**(c) Rules for submission of offers-in-compromise**
(1) **Partial payment required with submission**
(A) *Lump-sum offers*
(i) *In general* — The submission of any lump-sum offer-in-compromise shall be accompanied by the payment of 20 percent of the amount of such offer.
(ii) *Lump-sum offer-in-compromise* — For purposes of this section, the term “lump-sum offer-in-compromise” means any offer of payments made in 5 or fewer installments.
(B) *Periodic payment offers*
(i) *In general* — The submission of any
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7122
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Authority of Secretary** If any person liable to pay any tax neglects or refuses to pay the same within 10 days after notice and demand, it shall be lawful for the Secretary to collect such tax (and such further sum as shall be sufficient to cover the expenses of the levy) by levy upon all property and rights to property (except such property as is exempt under section 6334) belonging to such person or on which there is a lien provided in this chapter for the payment of such tax. Levy may be made upon the accrued salary or wages of any officer, employee, or elected official, of the United States, the District of Columbia, or any agency or instrumentality of the United States or the District of Columbia, by serving a notice of levy on the employer (as defined in section 3401(d)) of such officer, employee, or elected official. If the Secretary makes a finding that the collection of such tax is in jeopardy, notice and demand for immediate payment of such tax may be made by the Secretary and, upon failure or refusal to pay such tax, collection thereof by levy shall be lawful without regard to the 10-day period provided in this section.
**(b) Seizure and sale of property** The term “levy” as used in this title includes the power of distraint and seizure by any means. Except as otherwise provided in subsection (e), a levy shall extend only to property possessed and obligations existing at the time thereof. In any case in which the Secretary may levy upon property or rights to property, he may seize and sell such property or rights to property (whether real or personal, tangible or intangible).
**(c) Successive seizures** Whenever any property or right to property upon which levy has been made by virtue of subsection (a) is not sufficient to satisfy the claim of the Un
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6331
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Federal law — U.S. Code and appendices · legal_authorities
Page 3500
TITLE 26—INTERNAL REVENUE CODE
[§ 6158
EFFECTIVE DATE
Pub. L. 91–53, § 4(a), Aug. 7, 1969, 83 Stat. 93, provided
that: ‘‘The amendments made by the first two sections
of this Act [enacting section 6317 and amending this
section and sections 3306, 6201, 6513, and 6601 of this
title] shall apply with respect to calendar years begin-
ning after December 31, 1969.’’
EXTENSION OF TIME FOR PAYMENT OF ADDITIONAL
FUTA TAXES
Pub. L. 102–244, § 4, Feb. 7, 1992, 106 Stat. 4, provided
that:
‘‘(a) IN GENERAL.—Notwithstanding any other provi-
sion of law, if a qualified taxpayer is required to pay
additional taxes for taxable years beginning in 1991
with respect to any employment in any State by reason
of such State being declared a credit reduction State,
such taxpayer may elect to defer the filing and pay-
ment of such additional taxes to a date no later than
June 30, 1992.
‘‘(b) INTEREST.—Notwithstanding subsection (a), for
purposes of section 6601(a) of the Internal Revenue Code
of 1986, the last date prescribed for payment of any ad-
ditional taxes for which an election is made under sub-
section (a) shall be January 31, 1992.
‘‘(c) DEFINITIONS.—For purposes of this section—
‘‘(1) QUALIFIED TAXPAYER.—The term ‘qualified tax-
payer’ means a taxpayer—
‘‘(A) in a State which has been declared a credit
reduction State for taxable years beginning in 1991,
and
‘‘(B) who did not receive notice of such credit re-
duction before December 1, 1991 from either the
State unemployment compensation agency or the
Internal Revenue Service.
‘‘(2) CREDIT REDUCTION STATE.—The term ‘credit re-
duction State’ means a State with respect to which
the Internal Revenue Service has determined that a
reduction in credits is applicable for taxable years be-
ginning in 199
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 6159
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.