A tax advisor can work out an installment agreement with the IRS on the tax payer’s behalf to make smaller and more manageable payments that the individual can afford. The tax attorney involved is essentially bargaining with the IRS on behalf of the taxpayer. Both parties must be satisfied with the deal made. The taxpayer needs to be able to afford the payments and make them on time while still being financially stable to support themselves and family. On the other hand the IRS wants to collect their funds from the individual as fast as possible. The tax advisor must have adequate negotiating skills to satisfy both parties.