If we submit a Periodic Offer, do we have to pay it evenly over the twenty-four months?

Periodic Offers also do not need to be paid in evenly. For instance, if we were offering $10,000 based solely on equity in assets, it is reasonable to Offer $50 per month for twenty-three months with the lump sum payment of $8,850 in the twenty-fourth month. This has two advantages:
1. It allows the taxpayer more time to gather the funds for the Offer, as it might take time if they need to tap equity or sell assets, and
2. It often allows them to put less month on the table while waiting for the Offer to be investigated. For instance, If the Offer were rejected twelve months after filing, and it were filed as a lump-sum Offer of $10,000, it would require $2,000 to have been paid in with it. The periodic offer paid in $50 per month with the $8,850 lump sum payment in the twenty-fourth month would mean only $600 would have been paid in when the Offer was rejected.
The Form 656 payment section would be completed as follows: