Have a Tax Question? Ask a Tax Expert
Do you mean that you received a notice from the IRS that you have fallen off your payment plan and they have asked you to pay the entire balance?
The suggested action is to call the telephone number on notice and discuss with them about your alternative. Explain why you did not make the payment on time, possibly request another payment plan with less monthly payment amount and have them set you up on another payment plan.
This would be the best first step. You can make inquiry on how you may be able to set the payment plan using direct debit from your bank account so that you will not miss the payment any more.
Please feel free to follow up. The website link below is for your further reference.
Fiona Chen, MPA, Ph.D., CPA, ABV, CFF, CITP