Free Form 2159 (Rev. 1-2007) - Federal



Download Download File ( 466.6 kB)
Excerpt: Form 2159 (Rev. January 2007) TO: (Employer name and address) Department of the Treasury -- Internal Revenue Service Payroll Deduction Agreement (See Instructions on the back of this page.) Regarding: (Taxpayer name and address) Contact Person's Name Telephone (Include area code) (Taxpayer) Social security or employer identification number (Spous
Form 2159 (Rev. January 2007)
TO: (Employer name and address)

Department of the Treasury -- Internal Revenue Service

Payroll Deduction Agreement
(See Instructions on the back of this page.)

Regarding: (Taxpayer name and address)

Contact Person's Name

Telephone (Include area code)

(Taxpayer)

Social security or employer identification number
(Spouse)

EMPLOYER--See the instructions on the back of Part 2. The taxpayer identified above on the right named you as an employer. Please read and sign the following statement to agree to withhold amount(s) from the taxpayer's (employee's) wages or salary to apply to taxes owed. I agree to participate in this payroll deduction agreement and will withhold the amount shown below from each wage or salary payment due this employee. I will send the money to the Internal Revenue Service every: (Check one box.)
WEEK TWO WEEKS MONTH OTHER (Specify.)

Your telephone number (Include area code)
(Home)

(Work or business)

For assistance, call: 1-800-829-0115 (Business) or 1-800-829-8374 (Individual Self-Employed/Business Owners), or 1-800-829-0922 (Individuals Wage Earners)
(City, State, and ZIP Code) Financial Institution(s) (Name and address)

Or write:

Campus

Signed: Title: Kinds of taxes (Form numbers) I am paid every: (Check one): WEEK Date: Tax Periods TWO WEEKS MONTH Amount owed as of $ , plus all penalties and interest provided by law. OTHER (Specify.) until the total liability is paid in full. l also agree and New installment payment amount

I agree to have $ deducted from my wage or salary payment beginning authorize this deduction to be increased or decreased as follows: Date of increase (or decrease) Amount of Increase (or decrease)

Terms of this agreement--By completing and submitting this agreement, you (the taxpayer) agree to the following terms: authority to deduct this fee from your first payment(s) after the
You will make each payment so that we (IRS) receive it by the agreement is reinstated.
monthly due date stated on the front of this form. If you cannot make a scheduled payment, contact us immediately. We will apply all payments on this agreement in the best interests of the United States. This agreement is based on your current financial condition. We may modify or terminate the agreement if our information shows We can terminate your installment agreement if: that your ability to pay has significantly changed. You must provide You do not make monthly installment payments as agreed. updated financial information when requested. You do not pay any other federal tax debt when due. While this agreement is in effect, you must file all federal tax You do not provide financial information when requested. returns and pay any (federal) taxes you owe on time. If we terminate your agreement, we may collect the entire amount you owe by levy on your income, bank accounts or other assets, or We will apply your federal tax refunds or overpayments (if any) to by seizing your property. the amount you owe until it is fully paid. You must pay a $105 user fee, which we have authority to deduct We may terminate this agreement at any time if we find that from your first payment(s). collection of the tax is in jeopardy. If you default on your installment agreement, you must pay a $45 This agreement may require managerial approval. We'll notify you reinstatement fee if we reinstate the agreement. We have the when we approve or don't approve the agreement.





Additional Terms (To be completed by IRS) Your signature Spouse's signature (If a joint liability) Agreement examined or approved by (Signature, title, function) Title (If Corporate Officer or Partner)

Note: Internal Revenue Service employees may contact third parties in order to process and maintain this agreement. Date Date Date

FOR IRS USE ONLY AGREEMENT LOCATOR NUMBER: Check the appropriate boxes: AI "0" Not a PPIA RSI "1" no further review AI "1" Field Asset PPIA RSI "5" PPIA IMF 2 year review AI "2" All other PPIAs RSI "6" PPIA BMF 2 year review Agreement Review Cycle: Earliest CSED: Check box if pre-assessed modules included
Catalog No. 21475H

FOR IRS USE ONLY:

Originator's ID #: Name:

Originator Code: Title:

A NOTICE OF FEDERAL TAX LIEN (Check one box.) HAS ALREADY BEEN FILED WILL BE FILED IMMEDIATELY WILL BE FILED WHEN TAX IS ASSESSED MAY BE FILED IF THIS AGREEMENT DEFAULTS
www.irs.gov

Part 1-- Acknowledgement Copy (Return to IRS)

Reset Form Fields

Form 2159 (Rev. 1-2007)

Agreement Locator Number Designations

XX Position (the first two numbers) denotes either the Initiator or Type of Agreement. The XX values are: 00 01 02 03 06 07 08 11 12 20 90 91 92 99 Form 433-D initiated by AO on an ACS case Service Center and Toll-free initiated agreements AO Field Territory (revenue officer) initiated agreements Direct Debit agreements initiated by any function Exam initiated agreements Submission Processing initiated agreements Agreements initiated by other functions Form 2159 agreement initiated by AO or ACS AO or ACS agreement with multiple conditions Status 22/24 accounts Call Site/SCCB SCCB initiated agreements other than status 22 or 26 Form 2159 agreement initiated by SCCB SCCB agreement with multiple conditions Up to 120 days extensions

YY Position (the second two numbers) denotes Conditions Affecting the Agreement. The YY values are: 08 09 12 15 27 32 36 41 53 63 66 70 80 99 Continuous Wage Levy (from ACS and RO) All other conditions One year rule (use for specific BAL DUE module agreements) In Business Trust Fund (IBTF) monitoring required Restricted Interest/Penalty condition present Unassessed modules to be included in agreement Streamlined agreements, less than 60 months, up to $25,000 BMF in Business Deferral Level (SCCB USE ONLY) Report Currently Not Collectible (CNC) if agreement defaults Cross-reference TIN (Status 63) File lien in event of default Secondary TP responsible for Joint Liability Review and revise payment amount Up to 120 days extensions

(YY) based on the following priorities:

When an agreement has more than one condition, use either 12 or 92 in the "XX" position and assign the primary condition #1-53, #2-08, #3-27, or #4-15

The remaining multiple conditions will be input as a history item on IDRS by SCCB. For example, to construct a history item to record an unassessed module, use the following format: UM309312 (Unassessed module, MFT 30, 9312 Tax Period); or UMFILE LIEN (Unassessed module, file Lien, if appropriate)

Installment Agreement Originator Codes
20 21 30 31 50 51 58 59 60 61 70 71 72 73 74 75 76 77 78 80 81 90-91 Collection field function regular agreement Collection field function streamlined agreement Reserved Reserved Field assistance regular agreement Field assistance streamlined agreement Field Assistance ICS regular agreement Field Assistance ICS streamlined agreement Examination regular agreement Examination streamlined agreement Toll-free regular agreement Toll-free streamlined agreement Paper regular agreement Paper streamlined agreement Voice Response Unit (system generated) Automated Collection Branch regular Automated Collection Branch streamlined Automated Collection Branch Voice Response Unit regular (system generated) Automated Collection Branch Voice Response Unit streamlined (system generated) Other function regular agreement Other function-streamlined agreement Reserved for vendors all streamlined agreements

Catalog No. 21475H

Form 2159 (Rev. 1-2007)

Form 2159 (Rev. January 2007)
TO: (Employer name and address)

Department of the Treasury -- Internal Revenue Service

Payroll Deduction Agreement
(See Instructions on the back of this page.)

Regarding: (Taxpayer name and address)

Contact Person's Name

Telephone (Include area code)

(Taxpayer)

Social security or employer identification number
(Spouse)

EMPLOYER--See the instructions on the back of Part 2. The taxpayer identified above on the right named you as an employer. Please read and sign the following statement to agree to withhold amount(s) from the taxpayer's (employee's) wages or salary to apply to taxes owed. I agree to participate in this payroll deduction agreement and will withhold the amount shown below from each wage or salary payment due this employee. I will send the money to the Internal Revenue Service every: (Check one box.)
WEEK TWO WEEKS MONTH OTHER (Specify.)

Your telephone number (Include area code)
(Home)

(Work or business)

For assistance, call: 1-800-829-0115 (Business) or 1-800-829-8374 (Individual Self-Employed/Business Owners), or 1-800-829-0922 (Individuals Wage Earners)
(City, State, and ZIP Code) Financial Institution(s) (Name and address)

Or write:

Campus

Signed: Title: Kinds of taxes (Form numbers) I am paid every: (Check one): WEEK Date: Tax Periods TWO WEEKS MONTH Amount owed as of $ , plus all penalties and interest provided by law. OTHER (Specify.) until the total liability is paid in full. l also agree and New installment payment amount

I agree to have $ deducted from my wage or salary payment beginning authorize this deduction to be increased or decreased as follows: Date of increase (or decrease) Amount of Increase (or decrease)

Terms of this agreement--By completing and submitting this agreement, you (the taxpayer) agree to the following terms: You will make each payment so that we (IRS) receive it by the authority to deduct this fee from your first payment(s) after the
agreement is reinstated.
monthly due date stated on the front of this form. If you cannot make a scheduled payment, contact us immediately. We will apply all payments on this agreement in the best interests of the United States. This agreement is based on your current financial condition. We may modify or terminate the agreement if our information shows We can terminate your installment agreement if: that your ability to pay has significantly changed. You must provide You do not make monthly installment payments as agreed. updated financial information when requested. You do not pay any other federal tax debt when due. While this agreement is in effect, you must file all federal tax You do not provide financial information when requested. returns and pay any (federal) taxes you owe on time. If we terminate your agreement, we may collect the entire amount you owe by levy on your income, bank accounts or other assets, or We will apply your federal tax refunds or overpayments (if any) to by seizing your property. the amount you owe until it is fully paid. You must pay a $105 user fee, which we have authority to deduct We may terminate this agreement at any time if we find that from your first payment(s). collection of the tax is in jeopardy. If you default on your installment agreement, you must pay a $45 This agreement may require managerial approval. We'll notify you reinstatement fee if we reinstate the agreement. We have the when we approve or don't approve the agreement.





Additional Terms (To be completed by IRS) Your signature Spouse's signature (If a joint liability) Agreement examined or approved by (Signature, title, function) Title (If Corporate Officer or Partner)

Note: Internal Revenue Service employees may contact third parties in order to process and maintain this agreement. Date Date Date

FOR IRS
USE ONLY:








FOR IRS USE ONLY AGREEMENT LOCATOR NUMBER: Check the appropriate boxes: AI "0" Not a PPIA RSI "1" no further review AI "1" Field Asset PPIA RSI "5" PPIA IMF 2 year review AI "2" All other PPIAs RSI "6" PPIA BMF 2 year review Agreement Review Cycle: Earliest CSED: Check box if pre-assessed modules included
Catalog No. 21475H

Originator's ID #: Name:

Originator Code: Title:

A NOTICE OF FEDERAL TAX LIEN (Check one box.) HAS ALREADY BEEN FILED WILL BE FILED IMMEDIATELY WILL BE FILED WHEN TAX IS ASSESSED MAY BE FILED IF THIS AGREEMENT DEFAULTS
www.irs.gov

Part 2 -- Employer's Copy

Form 2159 (Rev. 1-2007)

INSTRUCTIONS TO EMPLOYER

This payroll deduction agreement requires your approval. If you agree to participate, please complete the spaces provided under the employer section on the front of this form.

WHAT YOU SHOULD DO



Enter the name and telephone number of a contact person. (This will allow us to contact you if your employee's liability is satisfied ahead of time.) Indicate when you will forward payments to IRS. Sign and date the form. After you and your employee have completed and signed the form, please return it (all parts) to IRS. Use the IRS address on the letter the employee received with the form or the address shown on the front of the form.

HOW TO MAKE PAYMENTS
Please deduct the amount your employee agreed with the IRS to have deducted from each wage or salary payment due the employee. Make your check payable to the "United States Treasury." To insure proper credit, please write your employee's name and social security number on each payment. Send the money to the IRS mailing address printed on the letter that came with the agreement. Your employee should give you a copy of this letter. If there is no letter, use the IRS address shown on the front of the form.

Note: The amount of the liability shown on the form may not include all penalties and interest provided by law. Please continue to make payments unless IRS notifies you that the liability has been satisfied. When the amount owed, as shown on the form, is paid in full and IRS hasn't notified you that the liability has been satisfied, please call the appropriate telephone number below to request the final balance due. If you need assistance, please call the telephone number on the letter that came with the agreement or write to the address shown on the letter. If there's no letter, please call the appropriate telephone number below or write IRS at the address shown on the front of the form. For assistance, call: 1-800-829-0115 (Business), or



1-800-829-8374 (Individual Self-Employed/Business Owners), or

1-800-829-0922 (Individuals Wage Earners)



THANK YOU FOR YOUR COOPERATION

Catalog No. 21475H

Form 2159 (Rev. 1-2007)

Form 2159 (Rev. January 2007)
TO: (Employer name and address)

Department of the Treasury -- Internal Revenue Service

Payroll Deduction Agreement
(See Instructions on the back of this page.)

Regarding: (Taxpayer name and address)

Contact Person's Name

Telephone (Include area code)

(Taxpayer)

Social security or employer identification number
(Spouse)

EMPLOYER--See the instructions on the back of Part 2. The taxpayer identified above on the right named you as an employer. Please read and sign the following statement to agree to withhold amount(s) from the taxpayer's (employee's) wages or salary to apply to taxes owed. I agree to participate in this payroll deduction agreement and will withhold the amount shown below from each wage or salary payment due this employee. I will send the money to the Internal Revenue Service every: (Check one box.)
WEEK TWO WEEKS MONTH OTHER (Specify.)

Your telephone number (Include area code)
(Home)

(Work or business)

For assistance, call: 1-800-829-0115 (Business) or 1-800-829-8374 (Individual Self-Employed/Business Owners), or 1-800-829-0922 (Individuals Wage Earners)
(City, State, and ZIP Code) Financial Institution(s) (Name and address)

Or write:

Campus

Signed: Title: Kinds of taxes (Form numbers) I am paid every: (Check one): WEEK Date: Tax Periods TWO WEEKS MONTH Amount owed as of $ , plus all penalties and interest provided by law. OTHER (Specify.) until the total liability is paid in full. l also agree and New installment payment amount

I agree to have $ deducted from my wage or salary payment beginning authorize this deduction to be increased or decreased as follows: Date of increase (or decrease) Amount of Increase (or decrease)

Terms of this agreement--By completing and submitting this agreement, you (the taxpayer) agree to the following terms: You will make each payment so that we (IRS) receive it by the authority to deduct this fee from your first payment(s) after the
agreement is reinstated.
monthly due date stated on the front of this form. If you cannot make a scheduled payment, contact us immediately. We will apply all payments on this agreement in the best interests of the United States. This agreement is based on your current financial condition. We may modify or terminate the agreement if our information shows We can terminate your installment agreement if: that your ability to pay has significantly changed. You must provide You do not make monthly installment payments as agreed. updated financial information when requested. You do not pay any other federal tax debt when due. While this agreement is in effect, you must file all federal tax You do not provide financial information when requested. returns and pay any (federal) taxes you owe on time. If we terminate your agreement, we may collect the entire amount you owe by levy on your income, bank accounts or other assets, or We will apply your federal tax refunds or overpayments (if any) to by seizing your property. the amount you owe until it is fully paid. You must pay a $105 user fee, which we have authority to deduct We may terminate this agreement at any time if we find that from your first payment(s). collection of the tax is in jeopardy. If you default on your installment agreement, you must pay a $45 This agreement may require managerial approval. We'll notify you reinstatement fee if we reinstate the agreement. We have the when we approve or don't approve the agreement.





Additional Terms (To be completed by IRS) Your signature Spouse's signature (If a joint liability) Agreement examined or approved by (Signature, title, function) Title (If Corporate Officer or Partner)

Note: Internal Revenue Service employees may contact third parties in order to process and maintain this agreement. Date Date Date

FOR IRS
USE ONLY:








FOR IRS USE ONLY AGREEMENT LOCATOR NUMBER: Check the appropriate boxes: AI "0" Not a PPIA RSI "1" no further review AI "1" Field Asset PPIA RSI "5" PPIA IMF 2 year review AI "2" All other PPIAs RSI "6" PPIA BMF 2 year review Agreement Review Cycle: Earliest CSED: Check box if pre-assessed modules included
Catalog No. 21475H

Originator's ID #: Name:

Originator Code: Title:

A NOTICE OF FEDERAL TAX LIEN (Check one box.) HAS ALREADY BEEN FILED WILL BE FILED IMMEDIATELY WILL BE FILED WHEN TAX IS ASSESSED MAY BE FILED IF THIS AGREEMENT DEFAULTS
www.irs.gov

Part 3 -- Taxpayer's Copy

Form 2159 (Rev. 1-2007)

INSTRUCTIONS TO TAXPAYER


If not already completed by an IRS employee, please fill in the information in the spaces provided on the front of this form for the following items:



Your employer's name and address Your name(s) (plus spouse's name if the amount owed is for a joint return) and current address. Your social security number or employer identification number. (Use the number that appears on the notice(s) you received.) Also, enter your spouse's Your home and work telephone number(s) The complete name and address of your financial institution(s) The kind of taxes you owe (form numbers) and the tax periods The amount you owe as of the date you spoke to IRS When you are paid The amount you agreed to have deducted from your pay when you spoke to IRS The date the deduction is to begin The amount of any increase or decrease in the deduction amount, if you agreed to this with IRS; otherwise, leave BLANK

social security number if this is a joint liability.

After you complete, sign (along with your spouse if this is a joint liability), and date this agreement form, give it to your participating employer. If you received the form by mail, please give the employer a copy of the letter that came with it. Your employer should mark the payment frequency on the form and sign it. Then the employer should return all parts of the form to the IRS address on your letter or the address shown in the "For assistance" box on the front of the form. If you need assistance, please call the appropriate telephone number below or write IRS at the address shown on the form. However, if you received this agreement by mail, please call the telephone number on the letter that came with it or write IRS at the address shown on the letter. For assistance, call: 1-800-829-0115 (Business), or

1-800-829-8374 (Individual Self-Employed/Business Owners), or 1-800-829-0922 (Individuals Wage Earners)

Note: This agreement will not affect your liability (if any) for backup withholding under Public Law 98-67, the Interest and Dividend Compliance Act of 1983.

Catalog No. 21475H

Form 2159 (Rev. 1-2007)

File Size: 466.6 kB
Pages: 6
Date: October 16, 2008
File Format: PDF
State: Federal
Category: Tax Forms
Author: SE:S:C:CP:PC:CRA
Word Count: 3,373 Words, 20,722 Characters
Page Size: Letter (8 1/2" x 11")
Embed
URL

http://www.irs.gov/pub/irs-pdf/f2159.pdf