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honey this is Michael OLeary again from by-the-book taxes Im here to speak today about installment payment agreements last week I did a brief overview of three of the different options for resolving your tax debts installment payment agreements currently not collectible and offers and compromise but I did a very brief overview in the next three weeks were gonna do a goodness using a longer look at each of these three things so today were going to talk about the installment payment agreements there are four different types of installment payment agreements that you can enter into with the IRS they are the automatic a streamline irregular and the partial pay the automatic is the easiest its if you own less than $10,000 to the IRS if you ever see those TV commercials where they say if you owe more than $10,000 please call us theres a reason that $10,000 is the break point and that is because of its less than $10,000 you can set up yourself very easily a couple of conditions few cond