What is the One-Year Rule for Installment Agreements?

This rule lets taxpayers who show an ability to full-pay the outstanding balance with in the collection statute to base payments on actual current expenses for up to one year while adjusting their lifestyle to meet IRS allowable expense standards. After that year, payments increase to match IRS standards. See IRM 5.14.1.4.1(2)
This is not available to taxpayers that do not show an ability to full pay the outstanding tax balance before it begins expiring.