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Application For Reduced User Fee For Installment Agreements

The IRS maintains a system that calculates the number of seconds spent on the phone based on the type of call. In order to determine the telecommunications labor and performance costs related to maintaining and tracking instalment payment agreements, IRS first analyzed the time spent on phone calls related to tracking and maintaining tempering agreements rather than establishing one. The total of seconds is converted into hours and the hourly wage and benefit rates are applied. The first proposal in the fifth comment was that the IRS waive all user fees for low-income taxpayers, thereby incentivizing them to enter into installment payment agreements instead of being transferred to a currently unifying status or making an offer of compromise. According to the commentary, this would increase the amount of revenue collected by the IRS and encourage taxpayers to consider the regulations. The commentary indicated that there was no user fee for a low-income taxpayer who makes an offer of compromise. The average cost of labor and benefits for setting up non-online rate agreements is $110,143,952, calculated as follows: The IRS charges the costs of setting up tempered agreements, depending on whether the instalment payment agreement is a non-online payment agreement or an online payment agreement. IrS pricing policies are consistent with the OMB Circular. The IOAA authorizes authorities to impose rules that set fees for services provided by the Agency, i.e. user fees that “are subject to the directives prescribed by the President . . .” One of the stated objectives of the OMB Circular is to “ensure that every service. .

. be made available to a beneficiary determined by an agency to maintain himself. OMB Circular, Section 5(a). The general directive of the OMB circular states that “a user fee. . . the particular benefits of federal activities that go beyond those obtained by the general public are assessed against any identifiable recipient. OMB Circular, Section 6. . .