Owing taxes to the IRS is not an ideal situation by any means, but sometimes it happens. Whether it was due to a change in your tax situation that you didn’t account for, or to required quarterly estimated payments that you forgot about, it’s important to square away your tax liability with the IRS. You can begin this process with a version of Form 433.
Form 433-B operates in a similar manner to that of the 433-A, but it is for businesses only. Businesses that need an installment plan to pay back taxes must fill out 433-B and attach all relevant financial documents, such as bank statements and bills.