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.