Yes, you have a legal right to an IRS payment plan if you have a tax debt of $10,000 or less that can be paid back within five years. The IRS also provides a streamlined installment agreement that’s activated if the total you owe in tax, penalties, and interest adds up to less than $25,000. The stipulation with this particular type of IRS installment plan is that you must also be able to repay what is owed within five years. While there is no legal right to a streamlined IRS installment agreement payment if you owe up to $25,000, an IRS policy makes the option available. The answer is less static when it comes to state taxing authorities around the country. Policies for tax repayment can differ from state to state. Securing a payment plan in any case should be done with a low fixed fee.