# Agreements for Payment of Tax Liabilities in Installments
> **IRS** · Final regulations. · Published 2009-11-25 · Effective 2009-11-25 · 74 FR 61525
## Document
- **Document number:** E9-28330
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 74 FR 61525
- **CFR reference:** 26 CFR 301
- **Publication date:** 2009-11-25
- **Effective date:** 2009-11-25
- **Treasury docket:** TD 9473
## Abstract

This document contains final regulations relating to the payment of tax liabilities in installments. The regulations reflect changes to the law made by the Taxpayer Bill of Rights II, the Internal Revenue Service Restructuring and Reform Act of 1998, and the American Jobs Creation Act of 2004. The regulations will affect taxpayers submitting installment agreements to the IRS.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2009/11/25/E9-28330/agreements-for-payment-of-tax-liabilities-in-installments)
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