26 U.S.C. § 6159 — Agreements for payment of tax liability in installments
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the agreement requires full payment of such liability within 3 years; and
(5)
the taxpayer agrees to comply with the provisions of this title for the period such agreement is in effect.
(d) Secretary required to review installment agreements for partial collection every two years
In the case of an agreement entered into by the Secretary under subsection (a) for partial collection of a tax liability, the Secretary shall review the agreement at least once every 2 years.
(f) Installment agreement fees The Secretary shall establish procedures for an independent administrative review of terminations of installment agreements under this section for taxpayers who request such a review.
(f) Installment agreement fees
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