# User Fees for Installment Agreements
> **IRS** · Final regulations. · Published 2016-12-02 · Effective 2016-12-02 · 81 FR 86955
## Document
- **Document number:** 2016-28936
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 81 FR 86955
- **CFR reference:** 26 CFR 300
- **Publication date:** 2016-12-02
- **Effective date:** 2016-12-02
- **Treasury docket:** TD 9798
## Abstract

This document contains final regulations that provide user fees for installment agreements. The final regulations affect taxpayers who wish to pay their liabilities through installment agreements.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2016/12/02/2016-28936/user-fees-for-installment-agreements)
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