Not sure why you expect the IRS will give you a payment plan without interest. Your spouse should have been aware that no tax was being withheld all year. It is too late to fix that for 2022. Your spouse needs to submit a new W-4 to the employer to have tax withheld going forward.
https://www.irs.gov/individuals/tax-withholding-estimator
https://www.irs.gov/pub/irs-pdf/fw4.pdf
To apply for a payment plan with the IRS
Apply Online for a Payment Plan
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
