What happens if the taxpayer does not comply with the terms of the tempered agreement? If you apply for a deduction agreement with Form 2159, your user fees are $225. If you are a low-income taxpayer, you will later find additional information in reducing payment contract user fees. We charge a user fee to enter into a temperable contract. The amount of user fees may vary depending on whether you use the online payment app and how you want to make your monthly payments. For more information, see the chart below. (vi) The agent may terminate a catch-up agreement reached in accordance with this paragraph (b) if he finds that the subject has provided inaccurate or incomplete information prior to the conclusion of the contract or if he believes that the collection of the tax covered by the agreement is compromised. In some cases, we do not have the right to submit your request for an agreement to online temper rations. For example, people who owe more than $50,000 are not allowed to apply online for a long-term payment plan. Even if you have a debt of less than $50,000, you are not allowed to get an online contract if you have not filed all the necessary tax returns. If you apply for a short-term payment plan, you must pay less than $100,000 in taxes, penalties and interest to be online.
By approving your application, we agree that you can pay the tax you owe in monthly installments, instead of paying the full amount immediately. In return, you agree to pay your monthly payments without notice. You also agree to fulfill all your future tax obligations. This means that you must have enough sources or estimated taxes to ensure that your tax liability is fully paid for the coming years if you file your tax return on time. Your request for a missed agreement is rejected if no necessary tax return has been filed. Each refund is applied to the amount you owe. If your refund is applied to your balance, you must continue to make your regular monthly payment. Our legal right to request information on this form is section 6001, 6011, 6012 (a), 6109 and 6159 and their regulations. We use the information to process your request for a missed agreement.