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- You can apply for a payment plan online via the IRS' Payment Agreement tool. The IRS offers short-term and long-term payment plans that allow taxpayers to pay their bill over time. While interest and penalties still accrue on taxes unpaid after the tax deadline, the late-payment penalty is cut in half for those on a payment plan.www.nerdwallet.com/article/taxes/how-to-set-up-irs-payment-plan
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