Source: http://www.law.cornell.edu/uscode/text/26/6159?quicktabs_8=4
Timestamp: 2014-07-30 03:19:47
Document Index: 664659947

Matched Legal Cases: ['§ 6159', '§ 6159', '§ 6159', '§ 6234', '§ 201', '§ 3462', '§ 4002', '§ 843', '§ 509', '§ 843', '§ 843', '§ 843', '§ 3467', '§ 3467', '§ 3462', '§ 201', '§ 201', '§ 202', '§ 509', '§ 843', '§ 3467', '§ 201', '§ 202', '§ 6234', '§ 3506', '§ 1', '§ 302']

26 U.S. Code § 6159 - Agreements for payment of tax liability in installments | LII / Legal Information Institute
U.S. Code › Title 26 › Subtitle F › Chapter 62 › Subchapter A › § 6159 26 U.S. Code § 6159 - Agreements for payment of tax liability in installments
Authorization of agreements The Secretary is authorized to enter into written agreements with any taxpayer under which such taxpayer is allowed to make payment on any tax in installment payments if the Secretary determines that such agreement will facilitate full or partial collection of such liability.
Extent to which agreements remain in effect (1)
In general Except as otherwise provided in this subsection, any agreement entered into by the Secretary under subsection (a) shall remain in effect for the term of the agreement.
Inadequate information or jeopardy The Secretary may terminate any agreement entered into by the Secretary under subsection (a) if—
Subsequent change in financial conditions If the Secretary makes a determination that the financial condition of a taxpayer with whom the Secretary has entered into an agreement under subsection (a) has significantly changed, the Secretary may alter, modify, or terminate such agreement.
Failure to pay an installment or any other tax liability when due or to provide requested financial information The Secretary may alter, modify, or terminate an agreement entered into by the Secretary under subsection (a) in the case of the failure of the taxpayer—
Notice requirements The Secretary may not take any action under paragraph (2), (3), or (4) unless—
Secretary required to enter into installment agreements in certain cases In the case of a liability for tax of an individual under subtitle A, the Secretary shall enter into an agreement to accept the full payment of such tax in installments if, as of the date the individual offers to enter into the agreement—
the taxpayer (and, if such liability relates to a joint return, the taxpayer’s spouse) has not, during any of the preceding 5 taxable years—
Secretary required to review installment agreements for partial collection every two years In the case of an agreement entered into by the Secretary under subsection (a) for partial collection of a tax liability, the Secretary shall review the agreement at least once every 2 years.
Administrative review The Secretary shall establish procedures for an independent administrative review of terminations of installment agreements under this section for taxpayers who request such a review.
Cross reference For rights to administrative review and appeal, see section 7122
(Added Pub. L. 100–647, title VI, § 6234(a),Nov. 10, 1988, 102 Stat. 3735; amended Pub. L. 104–168, title II, §§ 201(a), (b), 202(a),July 30, 1996, 110 Stat. 1456, 1457; Pub. L. 105–206, title III, §§ 3462(c)(2), 3467(a),July 22, 1998, 112 Stat. 766, 769; Pub. L. 105–277, div. J, title IV, § 4002(g),Oct. 21, 1998, 112 Stat. 2681–907; Pub. L. 108–357, title VIII, § 843(a), (b),Oct. 22, 2004, 118 Stat. 1600; Pub. L. 109–222, title V, § 509(c),May 17, 2006, 120 Stat. 363.)
2006—Subsec. (f). Pub. L. 109–222substituted “section 7122
(e)” for “section 7122
2004—Subsec. (a). Pub. L. 108–357, § 843(a)(1), substituted “make payment on” for “satisfy liability for payment of” and inserted “full or partial” after “facilitate”.
Subsec. (c). Pub. L. 108–357, § 843(a)(2), inserted “full” before “payment” in introductory provisions.
Subsec. (d) to (f). Pub. L. 108–357, § 843(b), added subsec. (d) and redesignated former subsecs. (d) and (e) as (e) and (f), respectively.
1998—Subsec. (c). Pub. L. 105–206, § 3467(a), added subsec. (c). Former subsec. (c) redesignated (d).
Subsec. (d). Pub. L. 105–277redesignated subsec. (d), relating to cross reference, as (e).
Pub. L. 105–206, § 3467(a), redesignated former subsec. (c), relating to administrative review, as (d).
Pub. L. 105–206, § 3462(c)(2), added subsec. (d), relating to cross reference.
Subsec. (e). Pub. L. 105–277redesignated subsec. (d), relating to cross reference, as (e).
1996—Subsec. (b)(3). Pub. L. 104–168, § 201(b), amended par. (3) generally. Prior to amendment, par. (3) read as follows:
Subsec. (b)(5). Pub. L. 104–168, § 201(a), added par. (5).
Subsec. (c). Pub. L. 104–168, § 202(a), added subsec. (c).
Pub. L. 109–222, title V, § 509(d),May 17, 2006, 120 Stat. 364, provided that: “The amendments made by this section [amending this section and section 7122 of this title] shall apply to offers-in-compromise submitted on and after the date which is 60 days after the date of the enactment of this Act [May 17, 2006].”
Pub. L. 108–357, title VIII, § 843(c),Oct. 22, 2004, 118 Stat. 1600, provided that: “The amendments made by this section [amending this section] shall apply to agreements entered into on or after the date of the enactment of this Act [Oct. 22, 2004].”
Amendment by section 3462(c)(2) ofPub. L. 105–206applicable to proposed offers-in-compromise and installment agreements submitted after July 22, 1998, see section 3462(e)(1) ofPub. L. 105–206, set out as a note under section 6331 of this title.
Pub. L. 105–206, title III, § 3467(b),July 22, 1998, 112 Stat. 770, provided that: “The amendment made by this section [amending this section] shall take effect on the date of the enactment of this Act [July 22, 1998].”
Pub. L. 104–168, title II, § 201(c),July 30, 1996, 110 Stat. 1457, provided that: “The amendments made by this section [amending this section] shall take effect on the date 6 months after the date of the enactment of this Act [July 30, 1996].”
Pub. L. 104–168, title II, § 202(b),July 30, 1996, 110 Stat. 1457, provided that: “The amendment made by subsection (a) [amending this section] shall take effect on January 1, 1997.”
Pub. L. 100–647, title VI, § 6234(c),Nov. 10, 1988, 102 Stat. 3736, provided that: “The amendments made by this section [enacting this section and amending section 6601 of this title] shall apply to agreements entered into after the date of the enactment of this Act [Nov. 10, 1988].”
Pub. L. 105–206, title III, § 3506,July 22, 1998, 112 Stat. 771, as amended by Pub. L. 106–554, § 1(a)(7) [title III, § 302(a)], Dec. 21, 2000, 114 Stat. 2763, 2763A–632, provided that: “The Secretary of the Treasury or the Secretary’s delegate shall, beginning not later than September 1, 2001, provide each taxpayer who has an installment agreement in effect under section 6159 of the Internal Revenue Code of 1986 an annual statement setting forth the initial balance at the beginning of the year, the payments made during the year, and the remaining balance as of the end of the year.”