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L Dietz CPA
L Dietz CPA, Accountant
Category: Tax
Satisfied Customers: 31
Experience:  Tax accountant with 27 years experience.
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How does IRS administer its lock in program?

Resolved Question:

Just spoke to an IRS rep from the Withholding compliance unit about a November 9th lock in letter they sent me and my employer. We owe 29k in taxes from 2008 and 2010. We are on a payment plan of $500 a month and will have payed off by end of 2012. Never delinquent with payments and never not filed taxes. We believe our withholding should be 2 for my husband’s employer and 1 for me. IRS rep says she is setting it at 0 withholding for my husband and 0 for me. I disagree. She also says that we stay in this lock in program for next couple of years to see how we do. I disagree. How do they administer this program and how do I legally challenge it?

Submitted: 4 years ago.
Category: Tax
Expert:  L Dietz CPA replied 4 years ago.

The IRS generally requires that you keep all tax liabilities current when you are on an installment payment plan for paying back tax liabilities. If you can show that your current income tax withholding will not result in a tax liability on your 2011 or 2012 tax returns, you may be able to write to the IRS and request that they reconsider the withholding lock as a modification to the installment agreement request. If the lock is creating a current financial hardship, you may be able to contact the Taxpayer Advocates office for assistance and submit Form 911.

For additional information you can download Publication 594 and Form 9465, Installment Agreement Request and its instructions from

Also, you can locate your nearest Taxpayer Advocates office at this website.

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