- 5.14.9.1 Overview
- 5.14.9.2 Managerial Approval
- 5.14.9.3 Independent Administrative Review after Recommended Rejection of Installment Agreement Requests
- 5.14.9.4 Collection Appeals Program
- 5.14.9.5 Disposition of Approved Installment Agreement Documents
- Exhibit 5.14.9-1 Installment Agreement Originator Codes
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This chapter provides procedures for approval of installment agreements, including the level of approval authority necessary for different types of agreements. It also provides procedures for providing taxpayers with an independent administrative review when a revenue officer plans to reject a request for an installment agreement. The chapter also provides policy and procedures for providing taxpayers appeal rights on rejected requests for agreements, defaulted agreements and terminated installment agreements. The chapter’s final section provides procedures for processing installment agreement documents.
Note:
If the taxpayer is not in filing compliance (See IRM 5.14.1.3(4)(d), the case should not be sent to the Independent Administrative Reviewer.
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Group Managers must approve most installment agreements. Specifically, installment agreements must be approved by managers when:
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the aggregate unpaid balance of assessments exceeds $25,000 or will not be fully paid in 60 months or less [See (2) below];
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an in-business trust fund taxpayer is involved (Exception: IBTF Express agreements, see IRM 5.14.5.4);
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the taxpayer defaulted on a previous installment agreement;
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the taxpayer is allowed to skip more than 2 payments in a 12 month period (including systemic skip);
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there is an extension of the statutory period for collection, regardless of the length of the agreement or the amount of tax at issue; or
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partial payment installment agreements in accordance with the procedures provided in IRM 5.14.2.1 are involved.
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Group Managers have the authority to approve all installment agreements, including partial payment installment agreements secured in connection with CSED extensions. There is no dollar limit set for group manager approval of installment agreements. (See also IRM 5.14.1.4(3) regarding no dollar limits and IRM 5.14.2.2(18) on processing requirements with waivers.)
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After all necessary case actions are taken, including thorough documentation of completed investigations and financial analysis (see IRM 5.14.1.4), submit installment agreements to managers for review and approval. Case histories must be noted that installment agreements are pending and TC 971 AC 043 was input. (See IRM 5.14.1.3). Inform taxpayers if approval of agreements is delayed. If managers do not approve installment agreements, refer to IRM 5.14.9.3 regarding Independent Administrative Review.
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After investigation, analysis and necessary actions, immediately request managerial approval of installment agreements (or input of installment agreements for those cases that do not require managerial approval.) Installment agreement payments may not be accepted and posted as such unless installment agreements are approved, so do not monitor cases to ensure taxpayers make payments before submitting for approval. (See IRM 5.14.3.1 regarding requesting payments.)
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When installment agreements are approved by Collection Field function on taxpayers assigned to ACS, the ACS call-site should be contacted immediately and informed of the agreement. This requirement is in addition to the requirement to input TC 971 AC 043 and/or 971 AC 063.
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Managers must approve all revisions or adjustments to current installment agreements unless the conditions of IRM 5.14.11.7(2) are met. Cases meeting the criteria of IRM 5.14.11.7(2) require no managerial approval if taxpayers have not been in default of agreements in the prior 12 months.
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If an existing installment agreement is modified, Collection field function employees will prepare Form 4844 for IDRS input and attach it to the new Form 433–D or 2159 and the CIS. If the only change is the due date, complete Form 4844, and submit it for approval and IDRS input. Regarding revised agreements, the CSEDs may not be extended on balances due included in old agreements. If new agreements are entered into, CSEDs may be extended on those balances due included in old agreements as well as on balance due periods that have not previously been included in an installment agreement. (See IRM 5.14.2.2(4) and IRM 5.14.11.7(4).)
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In accordance with Internal Revenue Code section 7122(d) taxpayers are entitled to independent administrative reviews of rejected requests for installment agreements. Contact employees (including revenue officers) and managers must ensure that all actions relative to this review are documented in case histories, including:
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the date the case is sent to the independent reviewer;
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the date the case is received from the independent reviewer; and
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the date the case is forwarded for second level review (if applicable).
Note:
Independent administrative review is not required in cases in which the installment agreement request is not identified as "pending" due to noncompliance with filing requirements.
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When planning to reject a request for an installment agreement:
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Notify taxpayers that rejection of the request is being recommended if that is the next planned action, but do not notify taxpayers of actual rejection of the installment agreement request until after independent administrative review (See IRM 5.14.1.4(5)(c)).
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Managers must review and concur with plans to reject installment agreement requests prior to independent administrative review.
Note:
This is accomplished by signing Form 12233 (see IRM 5.14.9.3(3)(e)) and if available, making a notation in the case history on the Integrated Collection System.
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If managers request additional information or action, these should be requested of the taxpayer or gained from the appropriate source, without commenting to the taxpayer regarding approval status of the agreement other than that the request is being considered. Also, set deadlines in accordance with the procedures provided in IRM 5.14.3.1, if appropriate.
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In addition to exercising care with regard to conveying rejection of requests, exercise care regarding conveying acceptances. Specifically, though the plan to accept an installment agreement request can be shared, do not convey acceptance if a request requires managerial approval until approval is obtained.
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If rejection is the next planned action, the installment agreement casefile will be sent to the Independent Administrative Reviewer along with:
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Form 12233, "Independent Review PRIOR to Rejection of Request of Installment Agreement" ;
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a statement regarding the reason(s) for the proposed rejection. Bear in mind that the basis for the rejection of an installment agreement request could be the subject of an immediate appeal or a future Collection Due Process hearing;
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IDRS printouts associated with the casefile, including IDRS CC ICOMP. (See IRM 5.14.9.2 regarding approvals);
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any documentation submitted by the taxpayer in connection with the installment agreement request;
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Form 12233 must be signed by the employee responsible for the rejection determination and the employee's manager; and
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Record on Form 12233 the date it was forwarded for independent review.
Note:
Installment agreements are not considered "pending" if taxpayers are not in compliance with filing requirements (See IRM 5.14.1.4.1), and therefore they do not require Independent Administrative review.
Note:
See "Exception" in IRM 5.14.9.3(11) below.
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The Independent Reviewer will add the case to ICS no later than five business days after receipt.
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The "Independent Administrative Reviewer" reviews the decision to reject installment agreement requests independent of employees' and managers' opinions. The reviewer must exercise independent judgment to determine if rejection of the installment agreement request is appropriate. The reviewer should use problem solving and negotiation techniques and consider the taxpayer’s perspective when working toward case resolution. (See IRM 5.14.1.4.3(11) regarding information relayed to taxpayers before independent review.)
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In deciding to uphold or overturn a proposed rejection, reviewers should:
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Consider the case as a whole;
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Focus on the reasons for the proposed rejection given by the contact employee (or, if appropriate, the reasons for the proposed rejection given by the group manager);
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Determine whether the proposed installment agreement would fully pay the liability before the CSED (see IRM 5.14.2.1 for exceptions). Use IDRS CC ICOMP or other source to support the decision to reject an installment agreement request for this reason;
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Review the analysis of the taxpayer's financial condition to determine whether the payment amount requested by the taxpayer is adequate, given the taxpayer's ability to pay;
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Determine whether the taxpayer is in compliance with the filing requirements (See IRM 5.14.1.4.1);.
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Determine whether positions expressed by the taxpayer were considered in the interview or review process; and
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Determine if reasons for rejection provided by the revenue officer or his/her manager should be provided to the taxpayer. Considering that the basis for the rejection can be the subject of an immediate appeal or a future Collection Due Process hearing, there should be very few circumstances when the taxpayer should not be told of the reasons for rejection. The reviewer should ensure that the reasons for rejection are well documented in the file including, as necessary, why a partial payment installment agreement was not appropriate.
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The reviewer may:
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recommend that taxpayers are granted installment agreements (of the same amount proposed by taxpayers, or a different amount). See IRM 5.14.2.1 regarding Partial Payment Installment Agreements;
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concur with decisions to reject agreement requests;
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suggest modifications or conditions to agreements;
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request additional documentation from revenue officers or other contact employees; and/or
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request revenue officers or other contact employees gain additional information or documentation from taxpayers.
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Reviewers will provide all reasons for concurring (or not concurring) with plans to reject installment agreement requests in the remarks section of Form 12233, Independent Review Form. Bear in mind that the basis for the rejection of an installment agreement request could be the subject of an immediate appeal or a future Collection Due Process hearing.
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Reviewers must sign and record the date that cases were reviewed on the review form. The reviewer's original signature must be on Form 12233 and any attachment thereto. IAR reviews will be completed and a determination made no later than 15 business days from opening the ICS OI.
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Independent Reviewers may not substitute Form 5942 "Reviewers Report - Technical Services Advisory" for Form 12233. No other forms, or other history or narrative may be substituted for Form 12233. If a longer narrative is required than space allows on Form 12233, an attachment is allowed. For ICS users, entries in the case histories are appropriate, but history entries cannot be substituted for Form 12233. The independent reviewer's history entries may be printed and attached to Form 12233, with a note on the Form 12233 stating:"See Attached" .
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The disposition of the review will be recorded on Form 12233. If the reviewer finds:
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Rejection is inappropriate, then the case file and Form 12233 will be returned to the manager, clearly recommending acceptance of the agreement.
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Rejection is appropriate, then the case file and Form 12233 will be returned to the manager, clearly concurring with the rejection decision, so that an answer regarding the installment agreement request may be conveyed to the taxpayer.
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If additional information is necessary to make a determination, then the case file and Form 12233 will be returned to the manager with a request for specific information and/or action. The reviewer will allow 10 days for a response. If the contact employee cannot complete the actions within 10 days, an interim response must be provided to the Independent Reviewer, with reasons why the 10 day time-frame could not be met.
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If a case is returned to a revenue officer (or other contact employee), the revenue officer or other contact employee will take the actions directed by the reviewer. If reviewers recommend acceptance of agreements this information should be relayed to taxpayers and agreements should be processed.
Exception:
If, after reviewing the reviewer's report a revenue officer still believes rejection is the proper action, the case file will be resubmitted to the reviewer, along with additional information and explanation that supports rejection of the installment agreement request. If no resolution can be reached, the decision will be elevated to second level management (Second Level Manager).
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If a decision to reject an installment agreement request is sustained by the Independent Reviewer:
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rejection and, except in rare cases, the basis for rejection must be communicated to the taxpayer;
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specific amounts and conditions for acceptance of the agreement request must be provided to the taxpayer when they are informed of the rejection decision, if sufficient information has been provided to make this determination and an installment agreement is an appropriate resolution;
Note:
If the taxpayer later proposes an amount less than what previously was communicated to the taxpayer as being acceptable, this proposal will be deemed as an installment agreement request to delay collection, not requiring another independent review, unless there has been a change in the taxpayer's circumstances. Approval by the group manager is required. (See also IRM 5.14.3.2 and IRM 5.11.1.3.9(4) Notices of Levy and IRM 5.14.3.2(2)(first bullet) and all of paragraph (3) in that section for other examples of delay.)
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taxpayers must be provided the right to appeal decisions to reject installment agreement requests (See IRM 5.14.9.4); and
Note:
If the taxpayer requests an appeal, note all applicable information on Form 12233, including the date of issuance of Form 9423 "Collection Appeal Request" to the taxpayer, the date of receipt of completed Form 9423 "Collection Appeal Request" from the taxpayer, and the date the file was forwarded to Appeals.
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If levy is the next intended action, then Letter 1058(DO)/ LT 11 or 3174P may be issued to taxpayers when rejection of pending installment agreements is communicated to taxpayers. See IRM 5.11.1.2.2.2 and IRM 5.11.1.2.2.6 regarding the appropriate letter to use. See IRM 5.7.8.3(6) for exceptions to levy being the next intended action.
Note:
No levy may be issued until after 45 days have passed since the communication of rejection of the request for installment agreement to the taxpayer. (See exceptions in IRM 5.14.1.5(2)(a) through (c).)
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Independent reviewers will notify referring contact employees or functions through appropriate channels of the outcomes of reviews, so appropriate TC 971s may be input. (See Exhibit 5.14.1–1.)
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Input TC 972 AC 043 thirty days after installment agreement rejections are relayed to taxpayers if they are not appealed.
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If taxpayers appeal rejection decisions, do not input TC 972 AC 043, unless Appeals sustains rejections.
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Review of SB/SE field cases will generally take place in Technical Services.
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SB/SE Collection Field function administrative reviewers will also complete independent reviews on balance due periods not included in CDP appeals (when other balance due periods for the same entity are being appealed under CDP).
Note:
If the independent reviewer agrees that rejection is appropriate for the proposed installment agreement (for the periods not included under CDP), then inform the Appeals or Settlement Officer handling the CDP of the independent reviewer's decision, before communicating rejection to the taxpayer.
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If taxpayers propose installment agreements as a collection alternative after requesting a Collection Due Process hearing (CDP) and rejection is planned, then the field employee will forward the CDP periods to Appeals under Collection Due Process (See IRM 5.1.9.3). The independent review for CDP periods is accomplished by approval and signing of Form 5402 (ACM cover sheet) by the Appeals Team Manager. This is also true if installment agreements are requested while cases are assigned to Appeals for other reasons. If there are periods in the installment agreement request that are not included in the CDP request, these periods will be sent for independent review by Technical Services in accordance with the procedures provided in IRM 5.14.9.3(14).
Note:
If the independent reviewer agrees that rejection is appropriate for the proposed installment agreement (for the periods not included in the CDP request), inform Appeals, or the settlement officer handling the CDP, of the independent reviewer's decision before conveying rejection to the taxpayer.
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The only instances in which taxpayers are not afforded independent administrative review or given appeal rights after requesting an installment agreement are:
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taxpayers withdraw the request for an installment agreement (see IRM 5.14.4.5);
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taxpayers fully pay the liability; or
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installment agreement requests are made merely to delay collection (see IRM 5.14.3.2).
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Along with a rejection of an installment agreement request, taxpayers must be immediately notified of their appeal rights. Taxpayers whose requests are rejected, as well as those whose agreements are in default or have been terminated, will follow the procedures in IRM 5.1.9.4.1"Request for CAP Appeal" . Taxpayers may appeal rejections, proposed terminations, and terminations within 30 days. The timeframe to request these types of appeals cannot be extended.
Note:
See IRM 5.14.9.3(16) regarding independent reviews on appeals cases and IRM 5.14.9.3(17) regarding situations that do not require independent review nor appeals.
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Allow at least fifteen additional days after the thirty day period in case taxpayers mail requests for hearing regarding rejections, defaults, proposed terminations or terminations on the thirtieth day after any of these actions. However, if the taxpayer confirms that no hearing has been requested, there is no need to wait the additional fifteen days.
Note:
See IRM 5.11.1.2.2.2(4), (second example) regarding mailing Letter 1058 during this time period.
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If taxpayers' appeals are rejected, taxpayers must be informed of this. Other collection action may then be taken, provided 30 days have passed since the date of rejection or termination.
Note:
See IRM 8.7.2 — Appeals Division Manual for Collection Appeals Program, and IRM 5.1.9 — for general information regarding the Collection Appeals Program.
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Input, or request input of, appropriate TC 971 reversals if Appeals rejects (i.e,. does not sustain) the taxpayer's appeals.
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For rejected requests of installment agreements use TC 972 AC 043.
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For appeals of defaulted (proposed terminations) of installment agreements, or appeals of terminated installment agreements, use TC 971 AC 163.
(See Exhibit 5.14.1-1)
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During a taxpayer contact, when —
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The taxpayer asks to be referred to the Taxpayer Advocate Service (TAS); or
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You are unable to take steps to resolve the taxpayer's issue within 24 hours.
Prepare and forward Form 911, Application for Taxpayer Assistance Order (ATAO), to the local Taxpayer Advocate. (See IRM Part 13, Taxpayer Advocate Service.)
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Routine, Streamlined, Guaranteed and IBTF Express IAs may be sent electronically to CCP through ICS. After the agreement is approved (if necessary), select <Option E>, "Send to CCP" , from the print menu on ICS. This creates an email to GCP for the RO, or manager if approval was necessary, to send. A systemic ICS case history entry is created stating that the IA was sent electronically. Write "FILE COPY" in RED ink along the top of the form 433-D and send it along with the case file to closed files in CCP using Form 3210 or Form 795B to: Philadelphia CCP, 11601 Roosevelt Blvd, Mail Drop Point N-804, Philadelphia, PA., 19154.
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When an installment agreement is complete and ready for systemic monitoring that cannot be electronically sent per IRM 5.14.9.5(1), attach the CIS, a copy of Form 900 (if secured), a lien copy (if available) and the paper file behind the agreement form and submit it to CCP using Form 3210 to: Philadelphia CCP, 11601 Roosevelt Blvd, Mail Drop Point N-803, Philadelphia, PA., 19154.
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If an installment agreement is for pre-assessed amounts only, forward the file to Centralized Case Processing on Form 3210. Pre-assessed agreements may be input to IDRS by Centralized Case Processing, before the assessment is made, via IDRS command code IAPND. Although this generally precludes the need for manual monitoring of these accounts, pre-assessed installment agreements may be monitored by Centralized Case Processing until all periods are assessed.
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After receipt, Centralized Case Processing ensures installment agreements are input, including sending documents to CSCO for input when appropriate. If installment agreements include both unassessed and assessed modules, agreements on assessed modules are input. CSCO is responsible for adding unassessed modules to agreements when they post and the accounts appear on the Installment Agreement Accounts List (IAAL).
Note:
Highlight unassessed modules on agreement forms and use Agreement Locator Number XX32 for unassessed modules. (See Exhibit 5.14.1–2.)
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In-business Trust Fund IA (IBTF-IA) case files will be submitted to CCP with the form 433-D on top, for monitoring. Write "IBTFIA for input and monitoring" in RED ink across the top of the form 433-D. The form 3210 is systemically generated on ICS with the following address: Philadelphia CCP, 11601 Roosevelt Blvd, Mail Drop Point S-809, Philadelphia, PA., 19154.
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ICS installment agreement processing does not have a choice for an In-Business Trust Fund IA (IBTF) and Direct Debit IA (DDIA) combinations. If you have a case that is an IBTFIA that is paid using the direct debit payment option, the following procedures should be followed:
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Close the case on ICS as "CCP (PSC) - IBTF - IA (NF Item in CCP)" ; and
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Send the DDIA information for input to the Campus servicing the taxpayer using a manually prepared form 3210. Access the attached link for campus and address information: http://serp.enterprise.irs.gov/databases/who-where.dr/ddia_liaison.htm ; and
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Forward the IBTFIA case file to CCP on Form 3210. Form 3210 will be generated with the CCP address below when the IBTF IA is printed on ICS to: Philadelphia CCP, 11601 Roosevelt Blvd, Mail Drop Point S-809, Philadelphia, PA., 19154.
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ICS installment agreement processing does not have a choice for an In-Business Trust Fund Express IA (IBTF - Express) and Direct Debit IA (DDIA) combinations. If you have a case that is an IBTF -Express IA that is paid using the direct debit payment option, the following procedures should be followed:
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Close the case on ICS as "IBTF - Express" ; and
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Send the DDIA information for input to the Campus servicing the taxpayer using a manually prepared form 3210. Access the attached link for campus and address information: http://serp.enterprise.irs.gov/databases/who-where.dr/ddia_liaison.htm; and
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Forward the IBTF - Express IA case file to CCP on Form 3210. Form 3210 will be generated with the CCP address below when the IBTF - Express IA is printed on ICS to: Philadelphia CCP, 11601 Roosevelt Blvd, Mail Drop Point N-804, Philadelphia, PA., 19154.
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Manually Monitored Installment Agreements (MMIA) will be submitted to Centralized Case Processing with the Form 433D or Form 2159 and CIS on top of the case file. (See IRM 5.14.8.3.) Write "MMIA" in RED ink across the top of the installment agreement form. Send the files to CCP using the form 3210 that is generated systemically on ICS to: Philadelphia CCP, 11601 Roosevelt Blvd, Mail Drop Point S-809, Philadelphia, PA., 19154.
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Continuous levy accounts may be monitored by IDRS. Write "CONTINUOUS LEVY – INPUT TO STAT 60" in RED ink across the top of the form 4844. Use the form 3210 that is systemically generated on ICS and send the case file with the form 4844 attached on top to: Philadelphia CCP, 11601 Roosevelt Blvd, Mail Drop Point N-803, Philadelphia, PA., 19154.
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If an installment agreement is granted while processing a courtesy investigation, and transfer of the balance due accounts is accepted, submit the installment agreement (Form 433–D or 2159 and CIS per IRM 5.14.9.5(1)) on Form 3210. If transfer is not accepted, ensure the appropriate TC 971 (AC 043 for pending, AC 063 for active agreement) is input to IDRS. The installment agreement form should then be returned to the originator of the courtesy investigation so that it may be submitted on the originator’s Form 3210. All installment agreements that qualify for monitoring in CSCO will be monitored in the campus for the area where the taxpayer resides.
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If a Form 900 is secured in conjunction with a PPIA, a copy of the installment agreement and the original Form 900 will be sent to CCP using a manually prepared Form 3210 to: Philadelphia CCP, 11601 Roosevelt Blvd, Mail Drop Point N-803, Philadelphia, PA., 19154.
Note:
The form 900 waiver should be sent to CCP at the same time as the PPIA is mailed. The PPIA and forms 900 are sent separately.
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31 United States Code (U.S.C) 9701 – as implemented by Office of Management and Budget Circular A-25, section 6 – provides authority for the imposition of user fees. User fees are imposed for services pertaining to the entering into of an installment agreement and the restructuring or reinstating of an installment agreement. See 26 C. F. R. Part 300.
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The purpose of installment agreement user fees is to recoup the cost of administering the installment agreement program.
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For agreements monitored in status 60, Masterfile generates:
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user fees and
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"user fee modules."
Note:
The issuance of CP 521 (monthly reminder notice) triggers establishment of user fee modules for systemically monitored agreements.
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User fee modules must be manually established for agreements that are not monitored in status 60 by Centralized Case Processing. (See IRM 5.14.9.5.1(7).) To manually establish user fee modules:
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Use command code (CC) FRM 77;
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Use MFT 13 for BMF agreements; or 55 for IMF agreements;
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Input TC 971 AC 82 for new installment agreements; or TC 971 AC 83 for reinstated installment agreements;
Note:
These TC/AC combinations assess the proper user fee on the modules.
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Use the current year for the tax period's year.
Note:
Use the current year regardless of when the installment agreement was actually established.
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Use "12" as the tax period month for MFT 13 (i.e. 200212); and
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Use "01" as the tax period month for MFT 55 (i.e. 200201).
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Posting of the TC 971 establishes the user fee module on Masterfile.
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The unpostable checks that require (at least) assessment of TC 240s on modules are bypassed for these tax modules.
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User fee modules must be established on manually monitored installment agreements when they are received in Centralized Case Processing.
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For those ATAT agreements that are monitored in groups, request establishment of user fee modules from Centralized Case Processing.
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Upon receipt of a taxpayer's first installment agreement payment, post the appropriate amount (currently $105 for new agreements, $52 for DDIAs, and $45 for reinstated agreements) to the user fee module using TC 694. (See IRM 5.14.9.5.1(9) for posting TC 360).
Note:
Payments may be split. For example, if a $100 payment is received on a reinstated installment agreement, $45 may be posted to the user fee module using TC 694, while the remainder is posted, using TC 670, to the balance due periods in the agreement.
Note:
To move credits to pay user fees on user fee modules, use TC 672 on the debited module and TC 694 on the user fee module.
Note:
Taxpayers may be eligible for a reduced user fee if their adjusted gross income is below 250% of federal poverty guidelines. The user fee for low income taxpayers who have been granted the reduced fee is $43. See form 13844.
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Request input of TC 360 (as a secondary TC) for the correct user fee amount on the same posting voucher used to request input of the TC 694. (See IRM 5.14.9.5.1(10)).
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If a user fee module is established for 55–200201 and, coincidentally, a TFRP is assessed on 55–200201, the user fee transactions will be included on the tax module with the TFRP assessment and its related transaction codes. Similarly, if there is a BMF assessment on 13–200212 then user fee module information will appear on the same module.
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See IRM 5.19.1.5.4.3.1 for further information on user fee modules.
| INSTALLMENT AGREEMENT ORIGINATOR CODES | |
|---|---|
| 20 | Collection field function regular agreement |
| 21 | Collection field function streamlined agreement |
| 30 | Reserved |
| 31 | Reserved |
| 50 | Field assistance Counter regular agreement |
| 51 | Field assistance Counter streamlined agreement |
| 60 | Examination regular agreement |
| 61 | Examination streamlined agreement |
| 70 | Toll-free regular agreement |
| 71 | Toll-free streamlined agreement |
| 72 | Paper regular agreement |
| 73 | Paper streamlined agreement |
| 74 | Voice response unit (system generated) |
| 75 | Automated Collection Branch Regular |
| 76 | Automated Collection Branch Streamlined |
| 77 | Automated Collection Branch voice response unit regular (system generated) |
| 78 | Automated Collection Branch voice response unit streamlined (system generated) |
| 80 | Other function regular agreement |
| 81 | Other function streamlined agreement |
| 82 | Electronic Installment Agreement (e-IA) - AM |
| 83 | Electronic Installment Agreement (e-IA) - ACS |
| 90-91 | Reserved for vendors-all streamlined agreements |