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IA 111: Terminating & Modifying Existing Agreements
Terminating & Modifying Existing Installment Agreements. Generally, an installment agreement approved by the IRS remains in effect for the stated term of the agreement. 26 U.S.C. § 6159(b)(1). However, a taxpayer may request that the IRS alter, modify or terminate the terms of the installment agreement because of a change…