This is a very interesting question. Joe Dokes enters into an installment agreement. Out of the blue he gets a letter that he has defaulted on his installment agreement. Funny thing is, he’s made every payment and done what he’s supposed to do. That’s followed shortly thereafter by a Notice of Intent to Levy. So, he asks for a due process hearing. At that point the Settlement Officer asks for new financial information which he provides readily and the Agent Refuses to reinstate the Installment Agreement but is willing to entertain a larger installment. And the agent cannot explain how the agreement was defaulted. No one knows. Joe can’t agree with the new number and in fact likes the old number which is more than the levy is. He goes to Tax Court. The question is whether or not the Service can breach an installment agreement. The answer has not been answered by the Court, but it appears that the answer is yes. An Installment Agreement is a contract. The Government agrees not to pursue collection activity and the taxpayer agrees to voluntarily make payments. So far so good. But the Service here accidentally defaulted the Agreement and started collection activity in breach of that agreement. And the Settlement Officer in reviewing the Financial data did so using a de novo review instead of reviewing to see if, as the Installment Agreement puts it, there has been a significant change in circumstances. So, the IRS can be held in my view to breach an installment agreement and further they have to review using the standard of a significant change in circumstances.