The law › Title 26, Internal Revenue Code › Chapter 62

26 U.S.C. 6159: Agreements for payment of tax liability in installments

Created in 1988 by Public Law 100-647. Changed by 6 later laws. 1 bill in this Congress would change it.

1 part of federal rules cite it as their authority, written by Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury (1).

How it got hereLaws that created or changed it, newest first

2018Bipartisan Budget Act of 2018

2006Tax Increase Prevention and Reconciliation Act of 2005

2004American Jobs Creation Act of 2004

1998Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 1999

1998Internal Revenue Service Restructuring and Reform Act of 1998

1996Taxpayer Bill of Rights 2

1988Pub. L. 100-647created it

26 U.S.C. 6159Agreements for payment of tax liability in installments

(a)Authorization of agreements

(b)Extent to which agreements remain in effect

(c)Secretary required to enter into installment agreements in certain cases

(d)Secretary required to review installment agreements for partial collection every two years

(e)Administrative review

(f)Installment agreement feeschanged

(g)Cross reference

This CongressBills that change it or would

S. 5441TAS Actreported by committee

past change
enacted this Congress
proposed

This Congress

S. 5441 TAS Act · reported by committee · would change (f)

How it got here

2018

Pub. L. 115–123 added subsec. (f) and redesignated former subsec. (f) as (g). (Bipartisan Budget Act of 2018) Law text · (f), (g)

2006

Pub. L. 109–222 substituted "section 7122(e)" for "section 7122(d)". (Tax Increase Prevention and Reconciliation Act of 2005) Law text · (f)

2004

Pub. L. 108–357, §843(a)(1), substituted "make payment on" for "satisfy liability for payment of" and inserted "full or partial" after "facilitate". (American Jobs Creation Act of 2004) Law text · (a)
Pub. L. 108–357, §843(a)(2), inserted "full" before "payment" in introductory provisions. (American Jobs Creation Act of 2004) Law text · (c)
Pub. L. 108–357, §843(b), added subsec. (d) and redesignated former subsecs. (d) and (e) as (e) and (f), respectively. (American Jobs Creation Act of 2004) Law text · (d), (e), (f)

1998

Pub. L. 105–206, §3467(a), added subsec. (c). Former subsec. (c) redesignated (d). (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (c)
Pub. L. 105–277 redesignated subsec. (d), relating to cross reference, as (e). (Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 1999) Law text · (d)
Pub. L. 105–206, §3467(a), redesignated former subsec. (c), relating to administrative review, as (d). (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (d)
Pub. L. 105–206, §3462(c)(2), added subsec. (d), relating to cross reference. (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (d)
Pub. L. 105–277 redesignated subsec. (d), relating to cross reference, as (e). (Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 1999) Law text · (e)

1996

Pub. L. 104–168, §201(b), amended par. (3) generally. Prior to amendment, par. (3) read as follows: (Taxpayer Bill of Rights 2) Law text · (b)
Pub. L. 104–168, §201(a), added par. (5). (Taxpayer Bill of Rights 2) Law text · (b)
Pub. L. 104–168, §202(a), added subsec. (c). (Taxpayer Bill of Rights 2) Law text · (c)

Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.