There are four possible plans that usually extend payments over three to five years, including the following:
A standard or uniform installment plan that calls for constant payments over the term of the plan; or
A step-up plan that increases your payments as your income increases; or
A variable or seasonal plan that allows your payments to vary to coincide with cash flow or cyclical income; or
A balloon plan that obligates you to pay any remaining tax balance with your final payment and may be used with any of the others plans.