§6159. Agreements for payment of tax liability in installments — Inbound Citations

Citations to 26 U.S.C. § 6159 as a whole

• 26 U.S.C. § 6103(l)(22)(C)

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  (C) For purposes of this paragraph, the term “delinquent tax debt” means an outstanding debt under this title for which a notice of lien has been filed pursuant to section 6323, but the term does not include a debt that is being paid in a timely manner pursuant to an agreement under section 6159 or 7122, or a debt with respect to which a collection due process hearing under section 6330 is requested, pending, or completed and no payment is required.
• 26 U.S.C. § 6323(j)(1)(B)

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  (B) the taxpayer has entered into an agreement under section 6159 to satisfy the tax liability for which the lien was imposed by means of installment payments, unless such agreement provides otherwise,
• 26 U.S.C. § 6330(a)(3)(C)(iv)

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  (iv) the alternatives available to taxpayers which could prevent levy on property (including installment agreements under section 6159); and
• 26 U.S.C. § 6331(d)(4)(D)

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  (D) the alternatives available to taxpayers which could prevent levy on the property (including installment agreements under section 6159),
• 26 U.S.C. § 6331(k)(2)(A)

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  (A) during the period that an offer by such person for an installment agreement under section 6159 for payment of such unpaid tax is pending with the Secretary;
• 26 U.S.C. § 6343(a)(1)(C)

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  (C) the taxpayer has entered into an agreement under section 6159 to satisfy such liability by means of installment payments, unless such agreement provides otherwise,
• 26 U.S.C. § 6343(d)(2)(B)

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  (B) the taxpayer has entered into an agreement under section 6159 to satisfy the tax liability for which the levy was imposed by means of installment payments, unless such agreement provides otherwise,
• 26 U.S.C. § 6651(h)

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  (h) In the case of an individual who files a return of tax on or before the due date for the return (including extensions), paragraphs (2) and (3) of subsection (a) shall each be applied by substituting “0.25” for “0.5” each place it appears for purposes of determining the addition to tax for any month during which an installment agreement under section 6159 is in effect for the payment of such tax.
• 26 U.S.C. § 6702(b)(2)(B)(ii)(I)

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  (I) section 6159 (relating to agreements for payment of tax liability in installments),
• 26 U.S.C. § 7122(e)(1)

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  (1) for an independent administrative review of any rejection of a proposed offer-in-compromise or installment agreement made by a taxpayer under this section or section 6159 before such rejection is communicated to the taxpayer; and
• 26 U.S.C. § 7122(g)

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  (g) Notwithstanding any other provision of this section, if the Secretary determines that any portion of an application for an offer-in-compromise or installment agreement submitted under this section or section 6159 meets the requirement of clause (i) or (ii) of section 6702(b)(2)(A), then the Secretary may treat such portion as if it were never submitted and such portion shall not be subject to any further administrative or judicial review.
• 26 U.S.C. § 7345(b)(2)(A)

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  (A) a debt that is being paid in a timely manner pursuant to an agreement to which the individual is party under section 6159 or 7122, and
• 26 U.S.C. § 7345(c)(2)(C)

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  (C) In the case of an installment agreement under section 6159 or an offer-in-compromise under section 7122, such notification shall be made not later than 30 days after such agreement is entered into or such offer is accepted by the Secretary.