Once your installment agreement is established; the IRS will charge a one-time user fee of $105.00. This fee will be reduced to $52.00 if you choose to set up a Direct Debit from you checking account. Taxpayers with income at or below established levels, based on the Department of Health and Human Services poverty guidelines, can apply and be qualified to pay a reduced user fee of $43 for establishing new agreements including agreements where payments are deducted directly from your bank account. You also have the option of submitting your payment by way of payroll deduction or by mailing your check. If mailing a check please make sure you have the necessary information on the check to ensure proper application. Include your social security number, the year the payment should be applied to, type of tax being paid and daytime telephone number.To request a Direct Debit from your checking account use form 433-D, it includes complete instructions for completing the form. If you wish to initiate a Payroll Deduction complete form 2159.Should you default on your installment agreement and wish to have it reinstated they will charge a new fee of $45.00.As always consult the experts when settling your issues with the IRS.