(My client was having a difficult time with his installment agreement)...
1. You can call the IRS and ask for a "skip" payment....They will definitely grant this to you. So you won't be required to pay until another month.
2. You can DEFAULT your agreement, which will restart the collection process, and we can go back to the IRS and renegotiate from scratch -- perhaps working out something more amenable.
1. Show the IRS that your income has decreased, and ask for a lower installment agreement.
2. See a Bankruptcy Attorney in Seattle -- and see about getting a Bankruptcy Chapter 13 -- this will put you in an installment agreement also including OTHER debt-- where your payments would have a certain end date -- like 3 to 5 years from now. The monthly payments MAY be more lenient than what we have now. Your other debt can be included in the agreement. You MAY be able to discharge some of the debt (including the tax debt) -- maybe.