Mandoul: Koumra: Barh Sara, Mandoul Occidental, Mandoul Oriental: 11: Mayo-Kebbi Est: Bongor: Mayo-Boneye, Kabbia, Mont d'Illi (1), Mayo Lemie (1) 12: Mayo-Kebbi Ouest: Pala: Lac LÃ©rÃ©, Mayo-Dallah: 13: Moyen-Chari: Sarh: Barh KÃ¶h, Grande Sido, Lac Iro: 14: OuaddaÃ¯: AbÃ©chÃ©: Assoungha, Djourf Al Ahmar, Ouara, Sila: 15: Salamat: Am Timan: AboudeÃ¯a, Barh Azoum, Haraze Mangueigne: 16: TandjilÃ©
If you file your income tax returns late, however, your date of assessment will be after you file the return. The clock will start to run on how long the IRS has to collect that tax as soon as the tax is assessed. So approximately 10 years after you file your income tax return your IRS tax debt will be discharged.
If you owe more than $50,000, you can pay your balance down to $50,000 and then apply. If you owe more than $50,000 in combined tax, penalties and interest, you may still qualify for an installment agreement, but you may also be required to complete Form 433-F, Collection Information Statement. Lump Sum Payment: The full debt must be paid in 5 or fewer installments. 2  Short-Term Periodic Payment: The debt must be paid within 24 months. 3  Deferred Periodic Payment: The debt may be paid in more than 24 months, but must be paid within the 10-year statutory period which the IRS has to collect the debt.