The short answer
There is no Fresh Start sign up. The rules belong to each option. For example, lien withdrawal on a direct debit plan needs a balance of $25,000 or less and 3 auto payments in a row. For a payment plan online, you need to owe $50,000 or less and have filed all returns.
For an offer in compromise, you must have filed all returns, made estimated payments and not be in an open bankruptcy.
Words to know
- Lien withdrawal
- Removal of the public lien notice. You still owe the debt. Ask with Form 12277.
- Offer in compromise (OIC)
- A deal where the IRS agrees to take less than the full amount you owe. It costs $205 to apply, plus a first payment.