What this notice is about We still haven’t received your online payment agreement (OPA). What you need to do You can apply online for a payment plan (including installment agreements). If you’re unable to use the online payment agreement application. Pay as much as you can now. Complete Form 9465, Installment Agreement RequestPDF and Form 433-F, Collection Information StatementPDF. Mail them to us within 30 days from the date of the letter, using the envelope provided with your notice. Frequently asked questions Is there a fee for setting up an installment agreement? Yes, the amount of the fee varies based on the type of agreement. We’ll deduct it from your first installment payment. If you are low income, you qualify for a reduced installment fee that may be waived or reimbursed if certain conditions are met. If we don’t qualify you as low income and you feel you qualify, you can request reconsideration using Form 13844, Application For Reduced User Fee For Installment AgreementsPDF. What will happen if I don't complete the OPA? We can take enforcement action such as seizing your wages, other income, or property. Tax publications you may find useful Publication 594, The IRS Collection ProcessPDF Tips for next year Consider increasing your income tax withholding or making estimated tax payments to reduce your tax liability. Reference tools Publication 1, Your Rights as a Taxpayer Full list of tax forms and instructions Need help? You can authorize someone to contact the IRS on your behalf. See if you qualify for help from a Low Income Taxpayer Clinic. If you can’t find what you need online, call the IRS number at the top of your notice or letter. If you didn’t receive a letter or notice, use telephone assistance. If you can't resolve the penalty on your own, contact Taxpayer Advocate Service, an independent organization within IRS.