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The Administration of Partial Payment Installment Agreements Needs Improvement

The Director, Collection Policy, Small Business/Self-Employed (SB/SE) Division, should inform taxpayers of the availability of Partial Payment Installment Agreements (PPIAs) and provide outreach and information in the following areas: 1) tax topics and tips on the IRS public website; 2) Form 9465 instructions by specifically referencing PPIAs (including what is required to qualify for a PPIA) and by indicating that, if taxpayers cannot afford to pay enough to repay the total amount due, then they should indicate what they can pay in box 11a on Form 9465; and 3) collection notices (Collection notice stream series).