Section 171.550 - Can I arrange a Payment Plan if I cannot pay the full amount due?We may approve a Payment Plan if:
(a) You are a landowner and your land is not leased;(b) You certify that you are financially unable to make a lump sum payment;(c) You provide additional information we request, which may include information identified in 31 CFR 901.8 , "Collection in installments"; and(d) You sign our Payment Plan containing terms and conditions we specify.