5.14.5 Streamlined, Guaranteed and In-Business Trust Fund Express Installment Agreements

Manual Transmittal

October 14, 2021

Purpose

(1) This transmits a revision to IRM 5.14.5, Installment Agreements - Streamlined, Guaranteed and In-Business Trust Fund Express Installment Agreements.

Material Changes

(1) Refer to the table below for details on the list of material changes in this IRM.

IRM Section Description of Change
IRM 5.14.5.1 Renamed and expanded from “Overview” to “Program Scope and Objectives” to comply with internal control requirements described in IRM 1.11.2.
IRM 5.14.5.1.1 Added a new subsection titled “Background” to comply with internal controls described in IRM 1.11.2.
IRM 5.14.5.1.2 Added a new subsection titled “Authority” to comply with internal controls described in IRM 1.11.2.
IRM 5.14.5.1.3 Added a new subsection titled “Responsibilities” to comply with internal controls described in IRM 1.11.2.
IRM 5.14.5.1.4 Added a new subsection titled “Program Management and Review” to comply with internal controls described in IRM 1.11.2.
IRM 5.14.5.1.5 Added a new subsection titled “Program Controls” to comply with internal controls described in IRM 1.11.2.
IRM 5.14.5.1.6 Added a new subsection titled “Terms” to comply with internal controls described in IRM 1.11.2.
IRM 5.14.5.1.7 Added a new subsection titled “Acronyms” to comply with internal controls described in IRM 1.11.2.
IRM 5.14.5.1.8 Added a new subsection titled “Related Resources” to comply with internal controls described in IRM 1.11.2.
IRM 5.14.5.2 Made extensive changes to the two streamlined IA levels by updating the section to conform with the eligibility requirements for the streamlined procedures for balances of $25,000 or less and balances of $25,001 to $50,000, and added a reminder note to explore all alternative options before considering an IA for case resolution.
IRM 5.14.5.2 Added a new paragraph (16) to address situations when a taxpayer requests an IA, but has no financial ability to make payments.
IRM 5.14.5.2 Added a new paragraph (19) to identify the ALN (XX37) for streamlined IAs greater than $25,001 and updated paragraph (20) to reference an IRM cite to the various payment methods available.
IRM 5.14.5.3 Updated paragraph (1)d to include eligibility requirements to either full pay the tax liability within three years or before the expiration of CSED, whichever comes first.
IRM 5.14.5.3 Added a reminder note to paragraph (1)f for individual taxpayers who want to pay post-petition debt may qualify for guaranteed IAs.
IRM 5.14.5.3 Updated paragraph (8) to reference an IRM cite to the various payment methods available.
IRM 5.14.5.4 Added a note to paragraph (1)c to advise that IBTF Express IAs cover all IBTF accounts, including sole-proprietors.
IRM 5.14.5.4 Added a bullet to paragraph (3) to consider filing NFTL when working pyramiding and repeater cases.
IRM 5.14.5.4 Added a new bullet item to paragraph (8)c for defaulted or terminated agreements, consider entering into a new or reinstated IA immediately if the taxpayer owes less than $10,000.
IRM 5.14.5.5 Added a Letter 2849, DDIA Acceptance.
IRM 5.14.5.5 Removed obsolete Form 795-B, Closure/Document Transmittal.

(2) Editorial changes were made to update links and reference points and clarify information to assist and support the end-user.

Effect on Other Documents

This material supersedes IRM 5.14.5 dated December 23, 2015.

Audience

SB/SE Collection Employees

Effective Date

(10-14-2021)

Kareem Williams
Acting Director, Collection Policy
Small Business/Self-Employed

Program Scope and Objectives

  1. Purpose. This section provides guidance and procedures with regard to Guaranteed Installment Agreements, Streamlined Installment Agreements, or In-Business Trust Fund Express Installment Agreements. This IRM is dedicated to Installment Agreements (IAs) subject to certain balance due restrictions and minimum payment requirements.

  2. Audience. These procedures and guidance apply to Field Collection (FC) employees (revenue officers and supervisory group managers).

  3. Policy Owner. Director, Collection Policy, SBSE.

  4. Program Owner. Collection Policy, SBSE, Case Resolution Alternatives (CRA) is the program owner of this IRM.

  5. Primary Stakeholders. The primary stakeholders that are impacted by this IRM include:

    • Field Collection

    • Independent Administrative Review (IAR)

    • Insolvency

    • Appeals

    • Taxpayer Advocate Service (TAS)

  6. Program Goals. The U.S. Federal Tax System is built on the premise that all taxpayers are expected to report their tax information correctly and pay their correct tax balance on time. However, there are times when a taxpayer has acted lawfully and ethically yet, because of circumstances beyond their control, they cannot meet their tax obligations. Under these circumstances, the IRS may be able to arrange an installment agreement (IA). By following the procedures prescribed in IRM, employees will be able to set up and process IAs.

Background

  1. This section provides procedures for establishing installment agreements utilizing Guaranteed, Streamlined, or In-Business Express criteria. Individual taxpayers must comply with all filing and payment requirements (e.g., estimated (ES) tax payments) before the IRS considers granting an IA. For business taxpayers with employees, all returns must be filed, and the required payments (i.e., federal tax deposits (FTDs), estimated (ES) tax payments if the taxpayer is an S corporation, sole-proprietorship, or partnership) must be up to date before an IA can be approved. In some cases, it is to the benefit of both the taxpayer and the IRS to enter into IAs without securing in-depth financial information for the sake of expediency. For taxpayers who meet balance due limitations, minimum payment requirements, and in some cases, method of payment (i.e., Direct Debit) requirements, the IRS may grant an IA without securing or verifying financial information.

Authority

  1. IRC 6159, Agreements for Payment of Tax Liabilities in Installments.

Responsibilities

  1. The Director, Collection Policy, is the executive responsible for the policies and procedures related to the IA program. They are responsible for overseeing program coordination for field collection personnel related to the IA program.

  2. The program manager, Case Resolution Alternatives (CRA), is responsible for developing and delivering policies, procedures and practices within the IA program.

  3. Field Collection group managers and territory managers are responsible for ensuring the guidance and procedures described in this IRM are complied with.

  4. Collection employees are responsible for following the guidance provided in the IRM when processing cases.

Program Management and Review

  1. Program Reports:

    1. Monthly IA Trend Report. Sourced from Collection Activity Report (CAR), CRA generates and reviews a monthly IA trend report that captures data on the various types of IAs and compares year-over-year data on IA inventory levels, the number of IAs initiated, default rates, full pay rates, and dollars collected. Any anomalies are identified and researched for potential causes. Negative trends are identified and the reason addressed.

  2. Program Effectiveness:

    1. Case Resolution Alternatives (CRA) will conduct ad hoc IA program reviews as necessary to verify compliance with IRM requirements, address TIGTA/GAO findings, and evaluate any trends that appear.

    2. Managers, leads, and on the job instructors (OJIs) use the Embedded Quality Review System (EQRS), the National Quality Review System (NQRS), and the Data Collection Instrument (DCI) to input case reviews. EQRS is used to evaluate employee performance and provide feedback, and NQRS ensures compliance with this IRM. NQRS data is used to report the official organizational business-quality results.

    3. Operational reviews are conducted by the territory manager and area director annually to evaluate program delivery and conformance to administrative and compliance requirements.

Program Controls

  1. Group managers are required to approve the determination that an IA request is being made to delay collection action.

  2. Independent administrative review (IAR) is required when there is a proposed rejection. The taxpayer may administratively appeal a termination, modification, or rejection of a proposed IA to the IRS Independent Office of Appeals.

  3. The Integrated Collection System (ICS) is a case management system that supports SBSE revenue officers (ROs) in working on delinquent tax cases. In every case, the ICS case history must show that the disposition method selected is consistent with the facts outlined in the case, the IRM, and other official guidance. Certain actions taken by ICS users generate systemic approval requests to the manager. All Non-Streamlined Installment Agreement (NSIA) case dispositions require managerial approval.

  4. The Integrated Data Retrieval System (IDRS) is used to monitor most IAs for timely payments on accounts, as well as to determine whether taxpayers remain in compliance with filing and paying requirements. IDRS programming also requires that all open balance due modules on IDRS in a notice or collection status are included when an IA is input.

  5. Collection group managers are responsible for the quality of work performed by the employees they supervise in accordance with IRM 5.13.1, Collection Quality Measurement, Embedded Quality Collection Field Organizations Administrative Guidelines. Managers are required to follow program management procedures and controls addressed in IRM 1.4.50, Resource Guide for Managers, Collection Group Manager, Territory Manager and Area Director Operational Aid.

Terms

  1. Frequently used terms used in this IRM along with their definition include:

    • Delinquent Taxes: balance due, automated collection systems (ACS) balance due accounts and/or notice status accounts

    • Accrued Taxes: unassessed amounts due on returns, missed estimated tax payments or undeposited FTDs as of the date of contact

    • Current Taxes: federal tax deposits (FTDs) and estimated (ES) tax payments that become due after the date of contact

Acronyms

  1. This table lists commonly used acronyms and their definitions:

    Acronym Definition
    ACS Automated Collection System
    ALN Agreement Locator Number
    CAR Collection Activity Report
    CCP Centralized Case Processing
    CIS Collection Information Statement
    CRA Case Resolution Alternatives
    CSED Collection Statute Expiration Date
    DCI Data Collection Instrument
    DDIA Direct Debit Installment Agreement
    EQRS Embedded Quality Review System
    ES Estimated Tax
    FC Field Collection
    FTD Federal Tax Deposit
    GAO Government Accountability Office
    GM Group Manager
    IA Installment Agreement
    IAR Independent Administrative Review
    IAT Integrated Automation Technologies
    IBTF In-Business Trust Fund
    ICS Integrated Collection System
    IDRS Integrated Data Retrieval System
    IRC Internal Revenue Code
    IRS Internal Revenue Service
    NFTL Notice of Federal Tax Lien
    NQRS National Quality Review System
    NSIA Non-Streamlined Installment Agreement
    OJI On the Job Instructor
    P&I Penalties and Interest
    RO Revenue Officer
    SBSE Small Business Self Employed
    TAS Taxpayer Advocate Service
    TIGTA Treasury Inspector General for Tax Administration

Related Resources

  1. IRM Resources:

    • IRM 4.20.1.4, Examination Collectibility - Installment Agreements

    • IRM 5.4.11, Case Processing - CCP Installment Agreements

    • IRM 5.19.1.2.6.3, Installment Agreements

    • IRM 8.22.7.5, Installment Agreements (IA)

    • IRM 5.14.1.6, Multi-functional Installment Agreement Authority

  2. Web Resources:

    • Centralized Case Processing (CCP): http://mysbse.web.irs.gov/collection/ccpcoll/default.aspx

    • ICS User Guide: http://mysbse.web.irs.gov/collection/collsystems/ics/guides/default.aspx

    • Integrated Automation Technologies: https://organization.ds.irsnet.gov/sites/WiMttIat/home/default.aspx

    • Installment Agreements Knowledge Base Homepage: https://portal.ds.irsnet.gov/sites/vl065/pages/default.aspx

  3. The Taxpayer Bill of Rights (TBOR) lists rights that already existed in the tax code, putting them in simple language and grouping them into 10 fundamental rights. Employees are responsible for being familiar with and acting in accord with taxpayer rights. See IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights. For additional information about TBOR, see https://www.irs.gov/taxpayer-bill-of-rights and Policy Statement 1-236 in IRM 1.2.1.2.36.

Streamlined Installment Agreements

  1. The streamlined IA criteria are divided into two tiers, balance due of $25,000 or less and balance due of $25,001 to $50,000.

  2. Streamlined IAs of $25,000 or less are approved for taxpayers under the following circumstances:

    1. The aggregate unpaid balance of assessments (the CC SUMRY balance) is $25,000 or less. The unpaid balance of assessments includes tax, assessed penalty and interest, and all other assessments on the tax modules. It does not include accrued penalties and interest.

    2. Streamlined IAs may be approved if taxpayers make a payment on the liability to reduce the unpaid balance of assessment before entering into the IA.

    3. If pre-assessed taxes are included, the pre-assessed liability plus the unpaid balance of assessment must be $25,000 or less.

      Caution:

      The minimum payment amount is determined by dividing the CC SUMRY balance by 72 months. The number of months to pay may be limited if the collection statute expiration date (CSED) is less than the months allowed for payment. The IA must resolve all balances due before the expiration of the CSED. (Use the Integrated Automation Technologies (IAT) Compliance Suite Payment Calculator to determine if the unpaid assessments (the CC SUMRY balance) will be fully paid within 72 months or by the CSED, whichever comes first.)

    The following types of taxpayers qualify for streamlined IAs with an aggregate unpaid balance of assessments (CC SUMRY balance) of $25,000 or less:
    • IMF;

    • BMF entities (Form 1120 - income tax only, and Form 1065 - late-filing penalty only); and

    • Out of business BMF entities (any tax debt).

      Note:

      See IRM 5.14.4.3(2) and (3) when your request involves including related IMF/BMF or IMF/IMF accounts into one IA.

  3. Streamlined IAs of $25,001 to $50,000 are approved for taxpayers under the following circumstances:

    1. The aggregate unpaid balance of assessments (the CC SUMRY balance) is $50,000 or less. The unpaid balance of assessments includes tax, assessed penalty and interest, and all other assessments on the tax modules. It does not include accrued penalties and interest.

    2. Streamlined IAs may be approved if taxpayers make a payment on the liability to reduce the unpaid balance of assessment before entering into the IA.

    3. If pre-assessed taxes are included, the pre-assessed liability plus the unpaid balance of assessments must be $50,000 or less.

      Caution:

      The minimum payment amount is determined by dividing the CC SUMRY balance by 72 months. The number of months to pay may be limited if the collection statute expiration date (CSED) is less than the months allowed for payment. The IA must resolve all balances due before the expiration of the CSED. (Use the Integrated Automation Technologies (IAT) Compliance Suite Payment Calculator to determine if the unpaid assessments (the CC SUMRY balance) will be fully paid within 72 months or by the CSED, whichever comes first.)

  4. The following types of taxpayers qualify for streamlined IAs with an aggregate SUMRY balance of $25,001 to $50,000:

    • IMF; and

    • Out of Business Sole Proprietors.

  5. Accounts in any status qualify, including:

    • Notice status accounts;

    • Balance due status accounts; and

    • Pre-assessed accounts.

  6. A NFTL determination is not required for a streamlined IA but may be made at the discretion of the revenue officer, and NFTLs may be filed.

    Reminder:

    Where an NFTL filing determination is not required, but a decision to file an NFTL has been made, document the justification in the case history, including the manager’s concurrence.

  7. No managerial approval is required for a streamlined IA.

  8. Streamlined IAs with a SUMRY balance between $25,001 and $50,000 must be established as a Direct Debit IA (DDIA) or a Payroll Deduction IA (PDIA). Additionally, if the taxpayer has defaulted an IA for missed payments in the past 12 months, the taxpayer's ability to pay must be verified using the streamlined IA calculator (SLIAC) or a collection information statement (CIS) if it has already been provided by the taxpayer. Document the findings in ICS case history, including analysis and verification of all financial information, and inform the taxpayer of the collection determination and explain the analysis.

  9. These IAs may be secured in person, by telephone, or by correspondence.

    Note:

    DDIAs require a Form 433-D, Installment Agreement, signed by the taxpayer. PDIAs require a Form 2159, Payroll Deduction Agreement, signed by the taxpayer.

  10. As with all IAs, the taxpayer must be current before the agreement is accepted. The taxpayer must have filed all tax returns that are due and paid taxes on all earned income, either through employer withholdings or estimated tax payments before entering into the IA. (See IRM 5.14.1.3, Identifying Pending, Approved and Rejected Installment Agreement Proposals on IDRS and IRM 5.14.1.4.1, Six-Year Rule and One-Year Rule.)

  11. See IRM 5.14.11.5, Considerations after Default or Termination, Including Reinstatement, regarding reinstatement of IAs that meet streamlined criteria.

  12. Encourage taxpayers to pay assessed amounts greater than $50,000 to:

    • avoid the need for securing financial statements; and

    • qualify for streamlined IAs.

      Reminder:

      Before considering an IA for case resolution, revenue officers must first explore all alternative options available to resolve the account. Those alternatives include borrowing against or selling an asset in which the taxpayer has equity. IAs may not always be the best option in every case. Sometimes extenuating circumstances may exist which require further investigation regarding the best way to resolve the unpaid account balance. See IRM 5.14.1.4(5), Installment Agreement Acceptance and Rejection Determinations.

  13. Eligibility for an IA is based on the taxpayer’s current financial condition. However, there are situations in which the taxpayer insists on making payments above what they can afford. Refer to IRM 5.14.1.4(7), on IAs with backup 53 in case of default and termination.

  14. Taxpayers may be granted streamlined agreements based on the criteria provided in IRM 5.14.5.2(1) - (16), even if they can fully pay their accounts.

  15. Streamlined IAs of $25,000 or less will use 36 in the YY position (XX36) of the agreement locator number (ALN).

  16. Streamlined IAs of $25,001 or greater will use 37 in the YY position (XX37) of the agreement locator number (ALN).

  17. Taxpayers should be advised of accruals of penalty and interest during the duration of an IA. If the taxpayers decide it is in their best interest to pay the account balance fully, a payoff balance should be provided to the taxpayers with instructions regarding payment submission. See IRM 5.14.1.2(5), Installment Agreements and Taxpayer Rights, for the various electronic payment methods.

Guaranteed Installment Agreements

  1. IRC 6159(c) requires the IRS to accept proposals of IAs under certain circumstances. Under IRC 6159(c), the IRS must accept proposals to pay in installments if taxpayers are individuals who:

    1. owe income tax only of $10,000 or less (excluding penalties and interest (P&I));

    2. have not failed to file any income tax returns or to pay any tax shown on such returns during any of the preceding five taxable years;

    3. cannot pay the tax immediately (see (2) below);

    4. agree to fully pay the tax liability within three years or before the Collection Statute Expiration Date (CSED), whichever is earlier;

    5. agree to file and pay all tax returns during the term of the IA; and

    6. have not entered into an IA during any of the preceding five taxable years.

      Note:

      Guaranteed IAs may be appropriate for individuals who want to pay all post-petition debt incurred after the bankruptcy filing. See IRM 5.9.4.20.1, IA Requests for Post-Petition Liabilities Submitted During Bankruptcy.

    As a matter of policy, the IRS grants guaranteed IAs even if taxpayers can fully pay their accounts.

  2. Unlike the criteria for streamlined IAs, the dollar limit for guaranteed IAs of $10,000 only applies to tax. The taxpayer may owe additional amounts in penalty and interest (both assessed and accrued) and qualify for a guaranteed IA, so long as the tax liability alone is not greater than $10,000.

  3. Guaranteed IAs may be granted by revenue officers and other contact employees. Managerial approval is not required for this type of IA. A financial statement is not required.

  4. A NFTL determination is not required for a guaranteed IA but may be made at the discretion of the revenue officer, and NFTLs may be filed.

    Reminder:

    Where an NFTL filing determination is not required, but a decision to file an NFTL has been made, document the justification in the case history, including the manager’s concurrence.

  5. The IAT Compliance Suite Payment Calculator will be used to determine if the tax, including statutory additions, can be fully paid within three years or by the CSED, whichever comes first.

  6. If taxpayers do not qualify for guaranteed IAs, consider streamlined IAs before considering other alternatives. Process guaranteed IAs as streamlined IAs on ICS.

  7. Taxpayers should be advised of accruals of penalty and interest during the duration of an installment agreement. If the taxpayers decide it is in their best interest to pay the account balance in full, a payoff balance should be provided to the taxpayers with instructions regarding payment submission. See IRM 5.14.1.2(5), Installment Agreements and Taxpayer Rights, for the various electronic payment methods.

In-Business Trust Fund Express Installment Agreements

  1. In-Business Trust Fund (IBTF) Express installment agreements may be granted if:

    1. The aggregate unpaid balance of assessments (the SUMRY balance) is $25,000 or less. The unpaid balance of assessments includes tax, assessed penalty and interest, and all other assessments on the tax modules. It does not include accrued penalties and interest.

    2. IBTF Express IAs may not be granted where the first payment on the IA is a lump sum payment to be made to pay down the balance to meet the $25,000 criteria. Taxpayers must meet the dollar criteria at the time the IBTF Express IA is granted. However, taxpayers with a liability greater than $25,000 can be considered for an IBTF Express IA if they pay down the liability to $25,000 or less before the IA is granted.

    3. Taxes are fully paid in 24 months or before the CSED, whichever is earlier. (Use the IAT Compliance Suite Payment Calculator to determine if the unpaid assessments (the CC SUMRY balance) will be fully paid within 24 months or by the CSED, whichever comes first.)

      Note:

      These types of IAs are for ALL IBTF accounts, which include Sole Proprietors.

  2. If accounts qualify for IBTF Express agreements:

    1. Field Collection (FC) employees are not required to make a field call to view assets before granting an IBTF Express IA.

    2. No financial statement is required.

    3. Input bank and receivables information to ICS.

    4. Check IDRS for (and verify with taxpayers) filing and payment compliance. If not in filing compliance, installment agreements may not be granted.

    5. If for any reason rejection of installment agreements is planned, refer for Independent Administrative Review (IAR). (See IRM 5.14.9.7, Independent Administrative Review after Recommended Rejection of Installment Agreement Requests.)

  3. Per IRM 5.12.2.3.1, Determination Requirement Exceptions, a NFTL filing determination decision is not required for in-business Trust Fund Express IAs. If the case cannot be closed as an IBTF Express IA on or before the NFTL filing determination date, a NFTL filing determination decision must be made based on the facts of the case. The revenue officer has the latitude to make a timely NFTL determination as a non-filing or deferral of the NFTL filing, then finish the negotiation and grant the IBTF Express IA. Refer to IRM 5.12.2.3.2, Determination Requirements and IRM 5.12.2.4.1, Integrated Collection System (ICS) Documentation When Deferring the Filing of an NFTL or Choosing “Do Not File”, for additional guidance. A revenue officer may consider filing an NFTL if they will protect the government's interests, such as:

    • the BMF entity has defaulted on an IA in the current year or prior calendar year periods, or

    • the BMF entity has a history of “pyramiding” trust fund taxes as described in IRM 5.7.8.3, Identifying Repeater Taxpayers.

    Note:

    Where an NFTL filing determination is not required, but a decision to file an NFTL has been made, document the justification in the case history, including the manager’s concurrence.

  4. A TFRP determination is not required if:

    • Unpaid Balance of Assessment (UBA) is $25,000 or less; and,

    • Outstanding liabilities only include the current year or prior calendar year periods; and,

    • The entire liability will be paid in 24 months

      Note:

      A determination to pursue the TFRP should not be made when the taxpayer meets the criteria for an IBTF Express IA, and the decision has been made to grant the IA. (See IRM 5.7.4.2(3), TFRP Determinations, Interviews and Investigations). If the TFRP was recommended or assessed prior to the decision to grant an IBTFE IA, you must document whether you are pursuing collection of the TFRP or placing it in deferral status during the IA.

  5. Use of the Direct Debit payment option (DDIA) is required on all lBTF Express lAs with a UBA between $10,000 and $25,000.

  6. If you have a case that is an IBTF-Express IA that is paid using the direct debit payment option. See IRM 5.14.10.5, Direct Debit Installment Agreements for IBTF Cases, for input, approval, and routing procedures for this type of IA.

  7. Managerial approval is required.

  8. If IBTF Express IAs are in default or are terminated, they may be reinstated, or new agreements may be granted immediately if:

    1. The IRS may reinstate an IA under the above guidelines or other guidelines provided in this section. See IRM 5.14.11, Defaulted Installment Agreements, Terminated Agreements and Appeals of: Proposed Terminations (Defaults), and Terminated Installment Agreements.

    2. The Collection Statute Expiration Date (CSED) is protected.

    3. Taxpayers owe less than $10,000.

  9. Business accounts with a UBA over $25,000 do not qualify for IBTF Express IAs.

    1. Use Streamlined IA procedures as described in IRM 5.14.5.2 for BMF entities (Form 1120- Corporate Income Tax, and Form 1065- Late-Filing Penalty on Partnership Returns) on in-business accounts and out of business (OOB) accounts of $25,000 or less.

    2. See IRM 5.14.7, BMF Installment Agreements, for IBTF accounts that do not meet the above criteria.

Disposition of Approved Installment Agreement Documents

  1. The preferred method of closing Guaranteed, Streamlined, and In-Business Express IAs is by choosing Option A on the ICS Installment Agreement menu. Choosing this method of closure allows these installment agreements to be systemically uploaded from ICS to IDRS.

  2. After the group manager approves the IA (if applicable), an ICS Print Manager Dialogue box provides the option of E-mail or immediate printing of the Form 433-D and Letter 2849, Direct Debit Installment Agreement - Installment Agreement Acceptance or Letter 2850, ICS Installment Agreement Confirmation. An ICS history entry is generated stating the IA was systemically uploaded to IDRS.

  3. Generation of the acceptance letters and Form 3210s has not changed with the systemic upload process. You are still responsible for mailing of the Letter 2849/2850 to the taxpayer and power of attorney, if applicable.

  4. Write "FILE COPY" in RED ink along the top of the Form 433-D and place it in the closed case file. Send the closed case file to CCP on an ICS generated Form 3210 to:

    Internal Revenue Service

    2970 Market Street

    Mail Stop 5-E04.115

    Philadelphia, PA., 19104

  5. If a hard copy of Form 433-D was prepared and approved outside of ICS, select "Option B" under the Installment Agreement menu to close the case on ICS. Selection of this option will generate a TC 971 AC 063. Use the systemically generated Form 3210 to route the agreement (Form 433-D) to CCP at:

    Internal Revenue Service

    2970 Market Street

    Mail Stop 5-E04.114

    Philadelphia, PA., 19104

  6. Use Form 3210 to send the case file to closed files to CCP at Mail Stop 5-E04.115.

  7. Option B does not systemically generate an approval notification, Form 433-D or the Letter 2849/2850. Create the Letter 2849/2850 from the Installment Agreement menu under the Templates Listing on ICS. It is your responsibility to mail the letter to the taxpayer and power of attorney, if applicable.