# User Fees for Processing Installment Agreements
> **IRS** · Final regulations. · Published 2006-12-28 · Effective 2006-12-28 · 71 FR 78074
## Document
- **Document number:** E6-22257
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 71 FR 78074
- **CFR reference:** 26 CFR 300
- **Publication date:** 2006-12-28
- **Effective date:** 2006-12-28
- **Treasury docket:** TD 9306
## Abstract

This document contains amendments to the regulations relating to user fees for installment agreements. The amendments update the fees to reflect the actual costs of the services provided and create an exception to the increased fee for entering into installment agreements for low-income taxpayers. The amendments affect taxpayers who wish to pay their liabilities through installment agreements.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2006/12/28/E6-22257/user-fees-for-processing-installment-agreements)
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