Internal Revenue Code (IRC) Section 6159: Primary legislation governing installment agreements, providing authority for the IRS to enter into installment payment arrangements with taxpayers
IRC Section 6651: Covers penalties and interest provisions that must be addressed in the installment agreement
IRC Section 6331: Details levy and distraint rules that affect the enforcement and default provisions of installment agreements
IRC Section 6103: Governs confidentiality and disclosure requirements that must be incorporated into the agreement
Treasury Regulations ��301.6159-1: Detailed regulations implementing the installment agreement provisions of the IRC
Internal Revenue Manual Part 5.14: IRS procedural guidelines for installment agreements that influence agreement terms and conditions
Taxpayer Bill of Rights: Fundamental rights of taxpayers that must be respected in the agreement terms and execution
IRS Restructuring and Reform Act of 1998: Legislative framework affecting taxpayer rights and IRS procedures in installment agreements
Taxpayer First Act of 2019: Recent legislation affecting IRS procedures and taxpayer protections in payment arrangements
Fair Debt Collection Practices Act: Federal law governing debt collection practices that may apply to tax installment agreements
IRC Section 6502: Establishes collection statute of limitations that must be considered in agreement terms
Privacy Act of 1974: Federal privacy law requirements affecting handling of taxpayer information in agreements
State Tax Codes: Relevant state-specific tax regulations that may affect installment agreement terms if state taxes are involved
Electronic Signature Laws: Federal and state laws governing electronic execution of agreements if not completed in person
Bankruptcy Code: Provisions affecting installment agreements in cases where bankruptcy is relevant or possible
