Defaulted Payment Agreements
If a taxpayer fails to meet the terms of an agreement to satisfy his/her
federal tax debt on an installment payment, the account will be
defaulted at the Internal Revenue Service center where payments are
received and monitored. Taxpayers are notified by correspondence
and immediate response is necessary to avoid enforced collection
action. IF your client has an installment agreement and his/her ability
to pay changes, contact the IRS office monitoring the agreement
immediately.