When you establish a payment arrangement (Installment Agreement) with the IRS, there is a User Fee that the IRS will add to your balance due.
Installment agreement user fees range from $225 for a payment arrangement set up by phone or mail and paid by monthly checks to $31 for a payment agreement set up online and paid by direct debit.
To set up an installment agreement directly with the IRS see IRS Payment Plan.
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