Taxpayers may pay installment agreements by check, money order, direct debit from a checking account (Form 433-D), payroll deduction (Form 2159), Electronic Federal Tax Payment system, or credit card. A direct debit installment agreement may qualify a taxpayer for withdrawal of a lien after 3 months of probation.1 The set-up fee for the installment agreement will also be lower for those who choose direct debit.
- 1I.R.C. § 6323(j)(2)(B); Memorandum No. SBSE-05-0411-036 (April 7, 2011).