Texas Declaration para Plan de Pago is a document issued by the Texas Office of Consumer Credit Commissioner (CCC) that allows individuals to request a payment plan for delinquent taxes. It is typically used by individuals who have been notified by the Internal Revenue Service (IRS) that they owe taxes that can't be paid in full. Texas Declaration para Plan de Pago comes in two types: Installment Agreement (IA) and Offer in Compromise (OIC). An IA allows the taxpayer to pay the total amount owed over a period of time, while an OIC is more flexible and allows the taxpayer to negotiate with the IRS to reduce the amount owed.