If you already have an IRS instalment payment plan and can`t pay your next IRS instalment payment, there is a 30-day courtesy period. You can make a payment at any time during this additional 30 days to keep your payment plan. Upon expiration of the additional 30 days, the IRS may terminate your payment plan. In this case, you need to ask the IRS to restore it, and it depends entirely on the IRS`s decision. Before you apply for an IRS rate agreement, your tax returns and payment requirements must be up to date. You must have filed all your tax returns. The authorization is based on the amount you owe. If you need less than 10,000 $US, authorization is usually automatic. One. No, taxpayers can only suspend long-term instalment payments.