WASHINGTON -- The IRS proposed yesterday to make it just a little bit harder on millions of financially strapped taxpayers by charging them $43 for the privilege of paying in installments.
The user fee, which would be in addition to interest and penalties for delinquency, is designed to reimburse the agency for what it costs to evaluate, establish and monitor agreements for people who say they cannot immediately pay their tax liability.
The fee is scheduled to take effect in March, after a Jan. 20 public hearing at the agency's Washington headquarters.