A payment plan can be created as a result of the following scenarios:
A collections case is created as a result of overdue debt. One of the available actions for the user responsible for the collections case is setting up a pay plan. Refer to The Big Picture of Collection Cases for details on how a collection case can create a pay plan.
The taxpayer may also voluntarily seek to enter a payment plan. Refer to Maintaining Pay Plans for details on how to create a pay plan manually.
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