You can apply for a payment agreement online. Generally, action is only needed if the IRS requests more information, you owe a balance, or you disagree with the notice. When to contact the IRS ...

The IRS has issued a request to taxpayers with extensions for their 2024 federal tax returns to file them in the summer months.

On the other hand, the long-term payment plan, or installment agreement, is suitable for debts under $50,000. This plan involves automatic monthly payments and incurs a $22 initial setup fee.

If a tax payer does not pay their tax bill in full, the IRS will send a "demand for payment" letter. If not paid, a lien will come next that is dated from the date of assessment.