Previously, the IRS required taxpayers that could pay a monthly amount towards their liability but could not pay off the entire amount before the CSED to waive the protections of the CSED. It is now possible to request a “partial installment agreement”, which allows taxpayers to pay what they can afford until the CSED extinguishes the rest of their debts. To obtain this kind of agreement, a taxpayer must be able to provide complete financial documentation to show that the monthly amount is the most the taxpayer can afford to pay after paying basic expenses. Documentation includes paycheck stubs, public benefits award letters, bills, leases, and current bank statements. A partial installment agreement is particularly advantageous if a taxpayer can afford to make some payments towards the tax liability and wants to forestall other possible IRS collection actions, such as levies and bank account seizures.