CFR /  Title 25  /  Part 171  /  Sec. 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.