Internal Revenue Service (IRS) Form 433-D & IRM 5.14.2 26 U.S.C. § 6159(a) (American Jobs Creation Act)

Form 433-D & IRM 5.14.2 Instructions: Partial Payment Installment Agreement (PPIA Form 433-D)

“I owe $70,000 to the IRS and only have 3 years left on my 10-year expiration clock. Can I pay a small monthly amount until the clock runs out?”

Official Procedural Summary & Rules

A PPIA allows you to make affordable monthly payments based on your current budget without having to pay the full debt. Any balance remaining when your 10-year statute (CSED) expires is permanently wiped out.

1. How PPIA Works

Submit Form 433-A showing your actual disposable income (e.g. $150/mo). You pay $150/mo until the CSED date passes, extinguishing the remaining $60,000+ balance.

⚠️ Administrative Traps & Rejection Triggers

The IRS conducts a mandatory financial review every 24 months during a PPIA; if your income increases, your monthly payment will adjust upward.

💡 AI Verification & Anti-Deflection Prompt

Four-Dimension Statutory Prompt

Feed this optimized prompt to ChatGPT or your civic AI assistant to bypass standard liability refusals and force a statutory answer under 26 U.S.C. § 6159(a) (American Jobs Creation Act):

Analyze the Partial Payment Installment Agreement (PPIA) authorized under 26 U.S.C. § 6159(a) and IRM 5.14.2. Explain how a taxpayer pays a nominal monthly amount based on disposable income while the remaining tax debt is forgiven when the 10-year CSED runs out.

Related Federal Forms & Sibling Procedures

Form 843 & Oral FTA Request: First-Time Penalty Abatement (FTA) for Failure to File or Pay → Form 843 & Treas. Reg. § 301.6651-1(c): Reasonable Cause Penalty Abatement for Severe Medical Emergency → Form 2210 Part II Box A: Form 2210 Waiver of Estimated Tax Penalty for Unusual Circumstances → Form 843 & IRC § 6404(f): Statutory Penalty Abatement for Erroneous Written IRS Advice → Form 4180 & Letter 1153: Trust Fund Recovery Penalty (TFRP) Defense against Personal Liability → Form 1120-S & Rev. Proc. 84-35: S-Corporation Late Filing Penalty Relief under Rev. Proc. 84-35 → Form 1065 & IRC § 6698: Partnership Form 1065 Late Filing Penalty Abatement under IRC § 6698 → Form 5471 & IRC § 6038: Form 5471 Delinquent International Information Return Penalty Defense →