I owe federal funds and wanted to set up pmts of $50 a month not $432.00.

[Anonymous]

did the IRS set this amount? if so, they probably won't agree with your proposal.  an offer in compromise would probably be better for you if you qualify. 

https://www.irs.gov/payments/offer-in-compromise

[xmasbaby0]

Where are you seeing $432?  Did you print out your tax return and get printed vouchers?  Look carefully at them.  If you are paying your 2019 tax due all at once, you use the one that says 1040V.   There may be four other ones that say 1040ES.  Those are not for paying 2019 tax in payments.  They are for paying estimated 2020 quarterly payments during the year so you can avoid a big tax bill next year.

Or did you actually set up a payment plan with the IRS?  Did the IRS send you something telling you how much your payments are to be?

https://www.irs.gov/payments/online-payment-agreement-application

[fanfare]

IRS insists you pay it off within a reasonable time period. You can't stretch it out forever.