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The IRS Form 9465 reference sits at https://www
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IRS Streamlined Installment Agreement UK Guide | | TaxYork

https://www.taxyork.com/insights/irs-streamlined-installment-agreement-uk-guide-or
But there's still underlying tax to pay — maybe $12,000, maybe $40,000, maybe more — and the bank account doesn't have it sitting there waiting