Defaulting Irs Installment Agreement

A. Yes. Taxable persons who have not been able to comply with the terms of a instalment payment agreement, including a payment agreement in instalments of direct debit, have been able to suspend payments until 15 July 2020. All payments must be continued with the first payment on or after July 16, 2020, in order to avoid possible failure of the agreement. If an NFTL is required for pre-publication tax periods, the filing application must be filed manually on Form 12636, Application for Filing or Forwarding the Federal Tax Deposit Notification to the Central Lienized Unit (CLU), once the tax is imposed and ten days have elapsed. CCPs will not reduce or process NFTL deposit requests during a period previously assessed by a instalment payment agreement. . . .