An Installment Agreement can provide a manageable path toward resolving IRS tax debt, but it is important to understand that the agreement is not final until the IRS officially approves it. During the pending period, you should continue making timely payments, stay current with all tax obligations, and respond quickly to any IRS correspondence. Following these guidelines can help keep your case on track and reduce the risk of added complications.

Do:

1. Pay at least the minimum monthly payment on time.
2. Include the identifying information with each payment (name, SSN, tax year, etc).
3. Stay current on all tax return filings and future taxes.
4. Continue scheduled payments, even if refunds are offset.

Do not:

1. Ignore IRS notices. Prompt response to correspondence is critical.
2. Take on new tax debt (e.g., under withholding or missing your estimated tax payments).
3. Assume the agreement is approved until the IRS officially confirms it.