Inputs of TC 971s must be within 24 hours of requests for, and identification of, installment agreements. Installment agreements will be signed by the function initiating the agreement. If the function is located in a district office or post of duty, or has made arrangements to send completed forms to the district, completed installment agreement forms will be routed to the Collection Support function. If an account does not fall within the multi-functional guidelines or a function is unable to grant an installment agreement for any reason, assistance will be sought from the Collection function or the taxpayer will be referred to Collection. Local procedures should be developed to accommodate functions seeking assistance from the Collection function or referring taxpayers to Collection.
Collection is responsible for the administration of installment agreements.
Internal Revenue Manual Hndbk.