Installment Agreement
An Instalment Agreement is an Internal Revenue Service (IRS) program in the United States, which allows individuals to pay tax debt in monthly payments. There are several different kinds of Instalment Agreements: 

 Guaranteed
 Streamline
 Partial and 
 Full Pay. Requirements 
Individual has to file all minimum required tax returns. Must owe $50,000 or less. Monthly payment cannot be less than $25 a month. Keep a check on future refunds that can applied for tax refunds until tax debt is paid in full. References 

Internal Revenue Service