If You Meet the Low Income Certification Guidelines If IRS accepts your offer, continue to pay monthly until it is paid in full. Continue to pay the remaining balance in monthly installments while the IRS considers your offer. Periodic Payment: Submit your initial payment with your application.You must pay any remaining balance due on the offer in five or fewer payments. If we accept your offer, you'll receive written confirmation. Lump Sum Cash: Submit an initial payment of 20% of the total offer amount with your application.Your initial payment varies based on your offer and the payment option you choose:
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