Dave,Thank you for the high rating and generous bonus. I do appreciate it. Even if prompted to do so, there is no need to respond to this post. A colleague reminded me of the following info; "the IRS will always default a payment plan that is in place if you do not pay the current year's tax by the due date. However, the IRS will send a letter stating you are in default, but all that is needed is to contact them to put the payment plan back into place with the amount due from the current year." My suggestion would be not to wait to receive a letter from them, but to be proactive and call them and let them know your situation as I suggested in my previous response.