An installment agreement is the most common method used by individual taxpayers to resolve past due tax debt. Negotiating an IRS payment plan increases in difficulty as the amount of tax debt increases. Taxpayers are often required to provide the IRS with financial information before an agreement can be authorized. The presentation of this information determines the monthly payment amount required. An experienced CPA can provide the financial expertise to calculate the lowest allowable payment amount. A qualified Tax Attorney can provide the negotiation skills necessary to secure IRS acceptance of the payment plan most advantageous to the taxpayer (not the IRS). Taxpayers in need of obtaining the best possible terms allowable under an IRS approved installment agreement should employ the services of both a CPA and an attorney.