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Correction to sentence in "User fee waivers and reimbursements" (Rev. April 2018)

If you viewed or downloaded the April 2018 revision of the Instructions for Form 9465, please note the following correction to "User fee waivers and reimbursements" on page 2.

The sentence which reads:

If you are a low-income taxpayer you are unable to make electronic payments through a debit instrument by entering into a direct debit installment agreement, then the IRS will reimburse the user fee that you paid for the installment agreement upon completion of the installment agreement.

Is corrected to read:

If you are a low-income taxpayer and you are unable to make electronic payments through a debit instrument by entering into a direct debit installment agreement, then the IRS will reimburse the user fee that you paid for the installment agreement upon completion of the installment agreement.