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If you can’t pay in full by the due date of your tax return, you can apply for an online monthly installment agreement at IRS
from the top result below
https://www.irs.gov/publications/p17
Until these differing interpretations are resolved by higher court decisions or in some other way, this publication will continue to present the interpretations by the IRS
https://www.irs.gov/irb/2025-01_IRB
This revenue procedure explains when and how an Associate office within the Office of Chief Counsel provides technical advice, conveyed in technical advice memoranda (TAMs)
https://www.irs.gov/publications/p519
citizens and can find more information in other IRS publications at IRS
https://www.irs.gov/instructions/iw7
You can also call 800-TAX-FORM (800-829-3676) if you’re in the United States to order forms and publications
https://www.irs.gov/node/49746
119 (2010)) to permit the disclosure of return information in order to determine a taxpayer’s eligibility in certain health insurance affordability programs