A taxpayer needs an installment agreement. He owes less than $10,000. I would like to use the IRS online payment agreement application for him. Can I use it if the Form 2848 has not yet been processed by the IRS? I'm not sure if the Form 2848 will be processed before the April 15 deadline.
Furthermore, can the taxpayer choose an installment agreement for 72 months even if he qualifies for a guaranteed installment agreement?
Furthermore, can the taxpayer choose an installment agreement for 72 months even if he qualifies for a guaranteed installment agreement?