While the Department of Revenue Service (DRS) is not a lending institution, we do understand that there are times when taxpayers experience temporary, legitimate financial difficulties and require extra time to pay a tax debt.
The following rules apply:
- Your account is not in collection status with DRS or with a collection agency working on behalf of DRS;
- Your account cannot be under warrant, bankruptcy, suspense or criminal investigation by DRS;
- All tax return filings are current;
- Current liabilities are $10,000 or less;
- Payment plan terms must not exceed twelve months.