The IRS can end installment plans if taxpayers miss filing returns, even with timely payments.

The IRS may freeze or terminate installment agreements if taxpayers fail to file required tax returns, even if payments are on time, according to Clear Start Tax. Missing filings can trigger immediate enforcement actions like levies or liens without warning. Tax professionals stress that ongoing compliance—filing returns—is as critical as making payments. Individuals in payment plans are urged to file overdue returns promptly to avoid setbacks. The IRS Fresh Start Program may help eligible taxpayers resolve back taxes, and free eligibility assessments are available through Clear Start Tax.