171.550—Can I arrange a Payment Plan if I cannot pay the full amount due?

We may approve a Payment Plan if:
(a) You are a landowner and your land is not leased;
(b) You certify that you are financially unable to make a lump sum payment;
(c) You provide additional information we request, which may include information identified in 31 CFR 901.8, “Collection in installments”; and
(d) You sign our Payment Plan containing terms and conditions we specify.