An individual seeking tax relief may be in a position to make installment payments to the IRS. There are three primary methods of making installment agreement payments: mail in a check, electronic debit, and payroll deduction. The taxpayer can initiate the electronic debit method directly on Form 9465 or Form 433-D. However, a payroll deduction agreement requires the use of a separate form (IRS Form 2159). There are three parts to this form: the Acknowledgement Copy (to be returned to the IRS), the Employer’s Copy, and the Taxpayer’s Copy. The front page of each copy is identical. However, there is an instructional second page to each copy, each containing different information. The second page of the IRS Copy contains a list of internal codes and number designations. The second page of the Taxpayer’s Copy contains some rather redundant instructions on how to fill out the form and what to do with it after it is completed. The second page of the Employer’s Copy is the most interesting. The employer is instructed to “continue to make payments unless the IRS notifies [the employer] that the liability has been satisfied.” This could be prejudicial to the taxpayer. First, the likelihood that the IRS will notify the employer in a timely manner is not very high. Second, if the taxpayer’s financial situation changes and he is unable to continue with the IA, it could be potentially very difficult to cancel the payroll deduction agreement.