Or: For individual tax returns, call 1-800-829-1040, 7 AM - 7 PM Monday through Friday local time. The wait time to speak with a representative may be long. This option works best for less complex questions.
If the requested IA is rejected, the running of the collection period is suspended for 30 days. Similarly, if you default on your IA payments and the IRS proposes to terminate the IA, the running of the collection period is suspended for 30 days.
You can apply for an IRS installment agreement online or by filing a Form 9465, Installment Agreement Request. How long can the IRS collect on an installment agreement? The IRS statute of limitations for collecting on unpaid taxes is 10-years from the date they are assessed.
If you don't qualify for an IA through OPA, you may also request an IA by submitting Form 9465, Installment Agreement Request, with the IRS. When you request an IA using the form, generally, you'll receive a response from the IRS within 30 days notifying you of whether the IA request was approved or rejected.