Topic no. 201, The collection process

If you don't pay your tax in full when you file your tax return, you'll receive a bill for the amount you owe. This bill starts the collection process, which continues until your account is satisfied or until the IRS may no longer legally collect the tax; for example, when the time or period for collection expires.
Tax Topics

Online payment agreement application

The IRS Online Payment Agreement system lets you apply and receive approval for a payment plan to pay off your balance over time. 
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